query on tran 1 & 2 applicability

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kindly suggest me if there is no cenvat credit availed in last return ,still the person have to file
tran 1 & 2 or not??
Replies (3)
as per me it is not necessary
if u wants any opening itc then only u will have to file it.

If you don't input of existing law then don't needs to file trans 1

Thank u


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