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    <title>2007 (8) TMI 533 - CESTAT, CHENNAI</title>
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    <description>Rule 6 of the Cenvat Credit Rules, 2004 could not be applied retrospectively to the period before the amended Rule 6(2) commenced, and the earlier order had also not fully considered the effect of subsequent reversal of Cenvat credit on inputs used for exempted final products. The order notes that these issues, together with the relevant Supreme Court line of authority on Rule 6 and the equivalent earlier rule, required reconsideration. The apparent mistake was acknowledged, the earlier final order was recalled for rehearing, and the application was allowed to that extent; the connected final order left untouched continued to operate.</description>
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      <description>Rule 6 of the Cenvat Credit Rules, 2004 could not be applied retrospectively to the period before the amended Rule 6(2) commenced, and the earlier order had also not fully considered the effect of subsequent reversal of Cenvat credit on inputs used for exempted final products. The order notes that these issues, together with the relevant Supreme Court line of authority on Rule 6 and the equivalent earlier rule, required reconsideration. The apparent mistake was acknowledged, the earlier final order was recalled for rehearing, and the application was allowed to that extent; the connected final order left untouched continued to operate.</description>
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