Registration is not a mandatory Requirement to avail Cenvat Credit: CESTAT

The Delhi CESTAT in M/s J R Herbal Care India Ltd. v/s CCE, Noida, Excise Appeal No. 847/
08-SM has said that the question arises as to where the Cenvat credit can be denied just because they had not taken central excise registration during the period prior to 10.09.2004.
Nowhere in CCR, 02 or CCR, 04 there is any provision that Cenvat credit would not be available
to a manufacturer of excisable goods who is not registered.