https://facelesscompliance.com/45309/transitional-credit-cannot-be-denied-merely-because-petitioner-failed-to-included-amount-of-eligible-cenvat-credit-at-the-time-limit-of-filing-form-tran-1
Transitional credit cannot be denied merely because petitioner failed to included amount of eligible CENVAT credit at the time limit of filing Form TRAN-1