Question6:

Goods sent to Job work received after 180 days, but in pre GST Regime .The CENVAT credit of same reversed or paid in cash.No provision for same carry forward in Tran-1 form or in Transition provisions. 

Answer:

By reading your quarry it is under stood that you are interested to know application of GST on either situation i.e. Cenvat amount involved has been either reversed from Cenvat account  or paid in cash as job worked goods were not received back within stipulated period under old regime. In this regard it is advised that on receipt of such goods back in factory, if Cenvat payable has been reversed in cash, then refund claim can be filed as per the provisions of old regime. Section174 of CGST Act, 2017 deals with this type of situations. Issues relating old law would be dealt with as per the provisions of old law only.  If the Cenvat has been reversed from Cenvat  account then there is no provision for claiming refund of such Cenvat credit.  (Reply dt. 04/10/2017)