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    <title>Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations</title>
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    <description>A registered taxable person (not opting under section 9) may claim in the electronic credit ledger the unavailed input tax credit on capital goods not carried forward in a return under the earlier law for the period ending before the appointed day, provided the credit was admissible under the earlier law and is also admissible under this Act; &quot;unavailed input tax credit&quot; equals the entitlement under the earlier law minus the credit already availed in that period.</description>
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      <title>Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations</title>
      <link>https://www.taxtmi.com/acts?id=23315</link>
      <description>A registered taxable person (not opting under section 9) may claim in the electronic credit ledger the unavailed input tax credit on capital goods not carried forward in a return under the earlier law for the period ending before the appointed day, provided the credit was admissible under the earlier law and is also admissible under this Act; &quot;unavailed input tax credit&quot; equals the entitlement under the earlier law minus the credit already availed in that period.</description>
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      <pubDate>Mon, 28 Nov 2016 12:30:05 +0530</pubDate>
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