https://www.taxtmi.com/article/detailed?id=14543 ITC claimed on inputs used to produce finished goods that were later destroyed must be reversed because the statutory blocked credit rule bars credit in respect of goods lost, stolen, destroyed, written off, or disposed of; the non obstante language gives the blocked credit provision overriding effect over the general entitlement to ITC. en-us Sat, 31 May 2025 08:48:55 +0530 Sat, 31 May 2025 08:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14543 ITC claimed on inputs used to produce finished goods that were later destroyed must be reversed because the statutory blocked credit rule bars credit in respect of goods lost, stolen, destroyed, written off, or disposed of; the non obstante language gives the blocked credit provision overriding effect over the general entitlement to ITC. Articles Goods and Services Tax - GST Sat, 31 May 2025 08:48:55 +0530 https://www.taxtmi.com/article/detailed?id=14543