https://www.taxtmi.com/caselaws?id=107900 Cenvat credit on a supplementary invoice for differential duty paid on inputs was available under the unamended Rule 57AE(1)(i) when the credit was taken. The later amendment introduced by Notification No. 6/2001-C.E. (N.T.) operated only prospectively from 1-3-2001 and could not be applied retrospectively to deny credit already validly availed. Since payment of the differential duty, receipt of the inputs, and their use in manufacture were accepted, the essential conditions for credit were satisfied and the denial was not justified. en-us Tue, 19 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107900 Cenvat credit on a supplementary invoice for differential duty paid on inputs was available under the unamended Rule 57AE(1)(i) when the credit was taken. The later amendment introduced by Notification No. 6/2001-C.E. (N.T.) operated only prospectively from 1-3-2001 and could not be applied retrospectively to deny credit already validly availed. Since payment of the differential duty, receipt of the inputs, and their use in manufacture were accepted, the essential conditions for credit were satisfied and the denial was not justified. Case-Laws Central Excise Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107900