CENVAT Credit Rules amendment makes rule 12 subject to the proviso to clause (i) of sub rule (1) of rule 3. The CENVAT Credit (First Amendment) Rules, 2012, effective on publication in the Official Gazette, substitute in rule 12 the words 'notwithstanding anything contained in these rules' with 'notwithstanding anything contained in these rules but subject to the proviso to clause (i) of sub rule (1) of the rule 3', thereby making rule 12 expressly subject to that proviso.
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Provisions expressly mentioned in the judgment/order text.
CENVAT Credit Rules amendment makes rule 12 subject to the proviso to clause (i) of sub rule (1) of rule 3.
The CENVAT Credit (First Amendment) Rules, 2012, effective on publication in the Official Gazette, substitute in rule 12 the words "notwithstanding anything contained in these rules" with "notwithstanding anything contained in these rules but subject to the proviso to clause (i) of sub rule (1) of the rule 3", thereby making rule 12 expressly subject to that proviso.
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