Retrospective amendment of CENVAT rule validates prior actions and affirms rule-making power for retrospective effect. The amendment declares sub-rule (6A) of rule 6 of the CENVAT Credit Rules, 2004 amended retrospectively as per the Eighth Schedule and treats actions taken from the specified earlier date as always valid and effective notwithstanding any court or tribunal orders; it also deems the Central Government to have had the power to make such retrospective rules under the Central Excise framework at all material times.