https://www.taxtmi.com/caselaws?id=245378 Retrospective amendments to Rule 57AD and the later insertion of sub-rule (5) changed the legal basis for recovery of the amount attributable to CENVAT credit on inputs used in exempted goods, including interest. The earlier view on recovery could not be sustained without applying the amended statutory framework. The impugned order was therefore set aside and the dispute was remitted for fresh adjudication after hearing the assessee, with all issues left open. en-us Fri, 08 Jul 2011 00:00:00 +0530 Fri, 28 Mar 2014 06:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245378 Retrospective amendments to Rule 57AD and the later insertion of sub-rule (5) changed the legal basis for recovery of the amount attributable to CENVAT credit on inputs used in exempted goods, including interest. The earlier view on recovery could not be sustained without applying the amended statutory framework. The impugned order was therefore set aside and the dispute was remitted for fresh adjudication after hearing the assessee, with all issues left open. Case-Laws Central Excise Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245378