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    <title>Transitional Credit on non - moving inputs</title>
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    <description>Taxpayer reversed CENVAT credit on slow/non-moving inputs by accounting write-off under the excise regime, then claimed the same amount as transitional credit on GST implementation; tax authorities issued a Show Cause Notice alleging wrongful availment of transitional credit, and the respondent requested the Show Cause Notice to trace supportive authorities or guidance.</description>
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