CENVAT credit on Stock

I want know detailed rules about the CENVAT(exice) credit on Stock of June
becoz I heard that there is 60% credit can allowed from CGST
Replies (3)

Only Incase of Unregistered dealer under Central Excise, you can claim 60% on the goods falling under 9% CGST and rest 40%

thank you sir
Can you give me any reference ( rules, notification etc ) about your reply regarding 60% credit against stock.

Please refer section 117 (4) (a) (ii) of CGST Rules

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