https://www.taxtmi.com/caselaws?id=211288 Rule 9A transitional Cenvat credit was extended by substitution to goods under Chapters 50 to 63 while keeping the stock date as 31 March 2003, and the amendment operated retrospectively in the absence of contrary context. The later notification extending the declaration deadline to 15 June 2003 showed that the filing requirement had to be read with the enlarged benefit. A restrictive reading that limited the amendment to future claims would defeat the legislative change, and the declaration filed in June 2003 was within the extended time. Denial of credit on non-retrospectivity or late declaration was therefore unsustainable. en-us Wed, 01 Jun 2011 00:00:00 +0530 Tue, 13 Mar 2012 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211288 Rule 9A transitional Cenvat credit was extended by substitution to goods under Chapters 50 to 63 while keeping the stock date as 31 March 2003, and the amendment operated retrospectively in the absence of contrary context. The later notification extending the declaration deadline to 15 June 2003 showed that the filing requirement had to be read with the enlarged benefit. A restrictive reading that limited the amendment to future claims would defeat the legislative change, and the declaration filed in June 2003 was within the extended time. Denial of credit on non-retrospectivity or late declaration was therefore unsustainable. Case-Laws Central Excise Wed, 01 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211288