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of <h1>Retrospective Amendments to Rule 6 of CENVAT Credit Rules Validated; Payment and Interest Due Within Six Months</h1> The amendment to Rule 6 of the CENVAT Credit Rules, 2004, under the Finance Act, 2010, allows retrospective changes effective from September 10, 2004, to March 31, 2008. Individuals opting to pay amounts under these provisions must submit payment with interest, supported by documentation and certification from a Chartered or Cost Accountant, within six months after the Finance Bill, 2010's presidential assent. The Commissioner of Central Excise will verify payments within two months, and any shortfall must be addressed within ten days. Actions during the specified period are validated retrospectively, and no acts or omissions will be punishable if not deemed so before this section's enactment.
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