Transitional provision: existing administrative orders under prior credit rules continue as valid where consistent with the revised cenvat framework. Existing notifications, circulars, instructions, standing orders, trade notices and other orders issued under the earlier cenvat or service tax credit rules and in force at commencement are deemed valid and treated as issued under corresponding provisions of the revised cenvat credit rules, to the extent relevant and consistent; references to the earlier rules in any instrument shall, on commencement, be construed as references to the revised cenvat credit rules and corresponding provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional provision: existing administrative orders under prior credit rules continue as valid where consistent with the revised cenvat framework.
Existing notifications, circulars, instructions, standing orders, trade notices and other orders issued under the earlier cenvat or service tax credit rules and in force at commencement are deemed valid and treated as issued under corresponding provisions of the revised cenvat credit rules, to the extent relevant and consistent; references to the earlier rules in any instrument shall, on commencement, be construed as references to the revised cenvat credit rules and corresponding provisions.
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