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Amount of CENVAT credit carried forward in a return to be allowed as input tax credit

Section 167 - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 167 - 167. A registered taxable person, other than a person opting to pay tax under section 9, shall be entitled to take, in his electronic credit ledger, the amount of cenvat credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished, by him under the earlier law in such manner as may be prescribed: PROVIDED that the registered taxable person shall not .....

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fter the said day, in such manner as may be prescribed: PROVIDED that the registered taxable person shall not be allowed to take credit unless the said amount is admissible as input tax credit under this Act: PROVIDED FURTHER that so much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6 or section 6A of the Central Sales Tax Act, 1956 (74 of 1956) that is not substantiated in the manner, and within the period, prescribed in rule 12 .....

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