Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law

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Full Text of the Document

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.... Where a taxable person having centralized registration under the earlier law has obtained a registration under this Act, such person shall be allowed to take, in his electronic credit ledger, credit of the amount of cenvat credit carried forward in a return, furnished under the earlier law by him, in respect of the period ending with the day immediately preceding the appointed day in such mann....