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<h1>Finance Act 2005: Rule 6 Amendment to CENVAT Credit Rules 2001 Applies Retrospectively from July 2001 to February 2002</h1> The amendment to Rule 6 of the CENVAT Credit Rules, 2001, by the Finance Act, 2005, applies retrospectively from July 1, 2001, to February 28, 2002. Actions taken during this period under the amended rule are considered valid. Legal proceedings against the government or excise officers for recovery under the amended rule are prohibited, and any unpaid amounts must be recovered within 30 days of the Finance Bill, 2005, receiving presidential assent. The Central Government retains the power to make retrospective rules under the Central Excise Act. No acts or omissions during this period will be punishable if they were not offenses prior to this section's enactment.