Input on capital goods in trans 1

This discussion clarifies the rules around claiming Cenvat credit for capital goods on Form Trans 1 under the GST regime. It addresses whether credit taken on machines purchased before GST is permissible. While initial advice suggests it's acceptable, a deeper look into Section 140(2) of the CGST Act, 2017, raises questions about transferring only unavailed and unclaimed Cenvat credit for capital goods. Further clarification is sought on this specific point, especially for firms not previously registered under excise.