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          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.

          <h1>Transitional validation of prior CENVAT instruments continues under the new rules where they remain relevant and consistent.</h1> Instruments in force under the prior CENVAT Credit Rules are deemed to have been issued under corresponding provisions of the new CENVAT Credit Rules where relevant and consistent; references to the prior Rules in any instrument are to be construed as references to the new Rules and corresponding provisions to preserve continuity.

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