https://www.taxtmi.com/forum/issue?id=115073 Credit under TRAN 1 may be claimed for excise duty embedded in closing stock at depots if the duty element is substantiated and correlated with the unit's records; prescribed document names are not decisive, and evidence such as supplier excise invoices, books of account, batch numbers, or internal codes and an undertaking against double credit are required to establish stock and duty as at the cut off date. en-us Fri, 14 Jun 2019 12:35:10 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115073 Credit under TRAN 1 may be claimed for excise duty embedded in closing stock at depots if the duty element is substantiated and correlated with the unit's records; prescribed document names are not decisive, and evidence such as supplier excise invoices, books of account, batch numbers, or internal codes and an undertaking against double credit are required to establish stock and duty as at the cut off date. Discussion-Forum GST Fri, 14 Jun 2019 12:35:10 +0530 https://www.taxtmi.com/forum/issue?id=115073