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of <h1>Finance Bill 2012 Amends Rule 6 of CENVAT Credit Rules, 2004 with Retrospective Effect from February 10, 2006</h1> Clause 144 of the Finance Bill, 2012 amends rule 6 of the CENVAT Credit Rules, 2004, granting retrospective effect to sub-rule (6A) from February 10, 2006. This amendment, initially introduced by the 2011 notification G.S.R. 134(E), will be effective as specified in the Eighth Schedule. It validates actions taken under these provisions as if the amendments were always in force. The Central Government is empowered to make rules with retrospective effect under section 37 of the Central Excise Act, 1944. The amendment takes effect upon presidential assent.
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