https://www.taxtmi.com/caselaws?id=264213 The Supreme Court upheld the Tribunal's decision, ruling that Rule 6 of the CENVAT Credit Rules, 2002 applies prospectively. The Court affirmed that the assessee can utilize the accumulated CENVAT Credit earned under the 2001 Rules, emphasizing the validity and usability of such credits. The appeal was dismissed, reinforcing that restrictions under the new rules only affect credits earned after their enforcement, not those accumulated under previous regulations. en-us Wed, 19 Aug 2015 00:00:00 +0530 Sat, 10 Oct 2015 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264213 The Supreme Court upheld the Tribunal's decision, ruling that Rule 6 of the CENVAT Credit Rules, 2002 applies prospectively. The Court affirmed that the assessee can utilize the accumulated CENVAT Credit earned under the 2001 Rules, emphasizing the validity and usability of such credits. The appeal was dismissed, reinforcing that restrictions under the new rules only affect credits earned after their enforcement, not those accumulated under previous regulations. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264213