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I am of the view that the petitioner should be granted an opportunity to pursue its case before the Nodal Officerto re-open the TRANS-1 form to update the opening stock CENVAT credit.

Shanti Prime Publication Pvt. Ltd.

CENVAT Credit — Petition filed for seeking directions to the respondents to re-open the TRANS-1 form to update the opening stock CENVAT credit as requested for vide his representation. Directions issued to the respondents to pass an order on the representation of the petitioner. TVL. Mercury Steels Vs. The Commissioner of Central Tax & Central Excise, The Assistant Commissioner (Edp) [2019] 11 TAXLOK.COM 048 (Madras)