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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CENVAT Credit Rules Amended Retroactively; Actions Since April 2006 Validated Under Finance Act 2011, Rule 3 Updated</h1> Rule 3 of the CENVAT Credit Rules, 2004, has been amended by the Central Government under the Finance Act, 2011, with retrospective effect. The amendment, as specified in the Eighth Schedule, is deemed to have been in effect from the date mentioned therein. It validates actions taken from April 18, 2006, as if the amendments were always in force, overriding any court or tribunal decisions. The Central Government is affirmed to have the authority to enact such rules retrospectively under the Central Excise Act, 1944.
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