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<h1>Amendment to Rule 6 of CENVAT Credit Rules 2004 is Retroactive, Validating Actions Since February 2006.</h1> Rule 6 of the CENVAT Credit Rules, 2004, as amended by the Finance Act, 2012, modifies sub-rule (6A) inserted by the 2011 Amendment Rules. This amendment is deemed retrospective as specified in the Eighth Schedule. Actions taken since February 10, 2006, under the amended provisions are considered valid regardless of any court or tribunal decisions. The Central Government is affirmed to have the authority to enact rules with retrospective effect under section 37 of the Central Excise Act, 1944, ensuring all actions align with the amended rules as if they were always in force.