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<h1>Guidelines for Issuing Credit Transfer Documents u/r 15(2) of CENVAT Credit Rules, 2017: Key Conditions and Accountability.</h1> The notification establishes guidelines for issuing Credit Transfer Documents (CTDs) under rule 15(2) of the CENVAT Credit Rules, 2017. Manufacturers registered under the Central Excise Act, 1944, can issue CTDs to dealers registered under the Central Goods and Services Tax Act, 2017, for goods in stock as of July 1, 2017. Conditions include goods valued over INR 25,000, identifiable by distinct numbers, and proper record maintenance. CTDs must be issued within 45 days, and both manufacturers and dealers must maintain detailed records in specified forms for verification. Manufacturers are accountable for any excess credit availed by dealers.