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GST : Disallowance of transitional credit on capital-goods 'in-transit' on appointed day is not violative of article 14 and 19(1)(g) of Constitution
GST : Capital goods and inputs used in manufacturing process have always been treated differently and distinct treatment have been given under earlier statutes. If legislature therefore was of opinion that in relation to capital goods in transit, duty paid before appointed date cannot be claimed as a credit in GST regime, the distinction cannot in any manner be artificial or arbitrary. The statute does not in any manner violate Article 14 or 19(1)(g) of the Constitution. Even in earlier statute right to claim credit of duty paid would arise or accrue only upon receipt of such capital goods at place of manufacturer