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<h1>Section 167 GST Law: Carry Forward CENVAT Credit as Input Tax Credit with Conditions Before Appointed Day</h1> Section 167 of the Model GST Law outlines transitional provisions for carrying forward CENVAT credit as input tax credit. It allows registered taxable persons, excluding those opting for tax under section 9, to transfer CENVAT credit to their electronic credit ledger for the period before the appointed day, subject to conditions. The credit must be admissible under the new Act, and claims under certain sections of the Central Sales Tax Act must be substantiated as per prescribed rules. Unsubstantiated claims will not be credited but may be refunded under the previous law once substantiated.