Retrospective amendment to CENVAT rule validates prior actions and deems the government's retrospective rulemaking power effective. Amendment provides that rule 3 of the CENVAT Credit Rules, 2004 is to be treated as retrospectively amended from the dates in the Eighth Schedule, and declares that any actions taken from the specified earlier date relating to those amended provisions shall be deemed always to have been validly and effectively taken. It also states the Central Government shall be and be deemed to have been empowered to make rules with retrospective effect for the purposes of the amendment.