Transitional borrowing-legitimacy away from modification old 18/5/2020-the fresh new said modification suggests time period limit when deciding to take ITC-brand new petitioner’s instance is included by a wisdom given however if off SKH Sheets Precious metals Components whereby it absolutely was held by Delhi Highest Courtroom that one to Petitioner is actually permitted to improve TRAN-step one Mode toward otherwise ahead of and you will transition the whole ITC, at the mercy of verification because of the Respondents-Therefore, the told you modification will not change the straight to claim Transformation borrowing