https://www.taxtmi.com/caselaws?id=117303 AED (GSI) credit under the Cenvat Credit Rules, 2002 was held admissible where the duty was actually paid in January 2004 and the credit was taken and utilised on that payment, despite a retrospective amendment to Rule 3(6) limiting credit to duty paid on or after 1-4-2000. The restriction was not applied to defeat credit merely because the underlying manufacture period was earlier, especially where the Board's circular recognised use of such credit for payment of Cenvat duty. The disallowance was therefore unsustainable. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 21 Jun 2012 16:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117303 AED (GSI) credit under the Cenvat Credit Rules, 2002 was held admissible where the duty was actually paid in January 2004 and the credit was taken and utilised on that payment, despite a retrospective amendment to Rule 3(6) limiting credit to duty paid on or after 1-4-2000. The restriction was not applied to defeat credit merely because the underlying manufacture period was earlier, especially where the Board's circular recognised use of such credit for payment of Cenvat duty. The disallowance was therefore unsustainable. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117303