Amount of CENVAT credit carried forward in a return to be allowed as input tax credit

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....er section 9, shall be entitled to take, in his electronic credit ledger, the amount of cenvat credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished, by him under the earlier law in such manner as may be prescribed: PROVIDED that the registered taxable person shall not be allowed to take credit unless the said amount is....

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....tion 6 or section 6A of the Central Sales Tax Act, 1956 (74 of 1956) that is not substantiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger: PROVIDED ALSO that an amount equivalent to the credit specified in the second proviso shall be refunded unde....