Transitional Credit — In the instant case petitioner is aggrieved by action taken by department wherein it has disallowed the legitimate and rightful un-availed CENVAT credit on Input services, Inputs and on Capital Goods pertaining to the time period preceding the introduction of GST Act, 2017 to the GST Electronic Credit Ledger of the petitioner company's GST Portal as transitional credit on the ground that the case of the petitioner does not fall under the category of technical error, thus the petitioner is not eligible for CENVAT credit on Capital Goods pertaining to the time period preceding the introduction of GST Act, 2017. Held that— the petitioner is permitted to file or revise their already filed incorrect statutory form TRAN-1 either electronically or manually within a period of 45 days from today. The respondents shall be at liberty to verify the genuineness of the claim of the petitioner. However, the petitioner shall not be denied of their legitimate claim of CENVAT/ITC on the ground of non filing of TRAN-1 by 27/12/2017. — Flexituff International Ltd., Now Known as M/S. Flexituff Ventures International Ltd., Dhar Vs. Union of India Through Minister of Finance (Dept. of Revenue) & Ors. [2020] 22 TAXLOK.COM 086 (MP)