Yes, it is true that a person registered under GST laws shall be entitled to take credit of eligible duties even if he was not registered under earlier laws and not filed any return under existing law. The objective of this provision is to provide benefit of Input Tax Credits paid under Central Excise laws (eligible duties … Continue reading CENVAT Credit (of Excise duty) allowed on Closing Stock as on 30.06.2017 even if dealer was not an excisable unit or exempted entity under Excise Laws