Cenvat credit amendment updates notification reference and expands credit eligibility, clarifying scope of inputs. Amendment revises the reference to applicable notifications governing CENVAT credit eligibility by substituting an additional notification into the operative clause so that claimants must consider either the earlier notification or the newly inserted notification, as applicable; the change becomes effective upon publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit amendment updates notification reference and expands credit eligibility, clarifying scope of inputs.
Amendment revises the reference to applicable notifications governing CENVAT credit eligibility by substituting an additional notification into the operative clause so that claimants must consider either the earlier notification or the newly inserted notification, as applicable; the change becomes effective upon publication in the Official Gazette.
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