Relevant Section/Rules Relating to ITC

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Full Text of the Document

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....of credit and blocked credits 37 Reversal of input tax credit in the case of non-payment of consideration 3 18 Availability of credit in special circumstances 37A Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof 4 19 Taking input tax credit in respect of inputs and capital goods sent for job work 38 Claim of credit by a banking com....