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    <title>cenvat credit taken after 8 month of invoice issue date</title>
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    <description>A regulatory amendment imposed a six-month time limit for claiming CENVAT credit measured from the invoice or equivalent document date; the restriction applies from a notified future effective date, so credits availed before that effective date were treated as not barred provided claims otherwise comply with the CENVAT Credit Rules, 2004. The discussion records differing views on retrospective effect and recommends departmental or judicial clarification.</description>
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      <description>A regulatory amendment imposed a six-month time limit for claiming CENVAT credit measured from the invoice or equivalent document date; the restriction applies from a notified future effective date, so credits availed before that effective date were treated as not barred provided claims otherwise comply with the CENVAT Credit Rules, 2004. The discussion records differing views on retrospective effect and recommends departmental or judicial clarification.</description>
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