The disputed credit included CENVAT credit of Rs. The GST provisions did not empower CGST authorities to examine the correctness of CENVAT credit availed under the pre-GST regime where such credit had not been disputed under that regime. 22,14,479, representing ITC of VAT paid on Stock-in-Trade, was transitioned into the GST regime under Section 140(6) of the CGST Act. Then this amount is qualified to be not eligible when the said amount of credit is not admissible as input tax credit under the CGST Act. There is no finding to the contrary to deny this amount of transitioned credit.