https://www.taxtmi.com/caselaws?id=380241 An amendment to the Cenvat Credit Rules that expressly came into force on the date of publication operated prospectively, so it could not be applied to deny Cenvat credit for a period before 07 July 2009. The notification was treated as substantive rather than merely clarificatory, and a departmental circular could not override the rule or create retrospective effect. On that basis, the credit restriction introduced by the 2009 amendment did not apply to the earlier disputed period, and the assessee's entitlement to credit remained unaffected. en-us Thu, 09 May 2019 00:00:00 +0530 Fri, 17 May 2019 07:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380241 An amendment to the Cenvat Credit Rules that expressly came into force on the date of publication operated prospectively, so it could not be applied to deny Cenvat credit for a period before 07 July 2009. The notification was treated as substantive rather than merely clarificatory, and a departmental circular could not override the rule or create retrospective effect. On that basis, the credit restriction introduced by the 2009 amendment did not apply to the earlier disputed period, and the assessee's entitlement to credit remained unaffected. Case-Laws Central Excise Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380241