Cenvat Credit cannot be denied for mere non-Registration of Premises

Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, there is no provision in Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the  committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Extract of the Judgment This is a central excise appeal against the order of the Customs, Excise &am...