Transitional Provisions relating to Credit of unavailed Cenvat credit in capital goods

Member (Account Deleted) Guest , Last updated: 09 December 2017  
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As per section 140(2) of the GST Act company shall be allowed to carry forward the unavailed CENVAT credit on capital goods not carried forward in return for the period immediately preceding the appointed date. The credit on capital goods shall be allowed only when it is allowable under existing law

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