https://www.taxtmi.com/caselaws?id=291089 The Tribunal held that the 3rd proviso of Rule 4(1) of Cenvat Credit Rules, effective from 1-9-2014, did not have retrospective application. Consequently, the appellant was allowed to claim the Cenvat credit taken on 20-1-2015 based on the Bill of Entry dated 22-5-2014, resulting in the appeal being allowed in favor of the appellant. en-us Mon, 08 Jul 2019 00:00:00 +0530 Wed, 28 Oct 2020 09:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291089 The Tribunal held that the 3rd proviso of Rule 4(1) of Cenvat Credit Rules, effective from 1-9-2014, did not have retrospective application. Consequently, the appellant was allowed to claim the Cenvat credit taken on 20-1-2015 based on the Bill of Entry dated 22-5-2014, resulting in the appeal being allowed in favor of the appellant. Case-Laws Central Excise Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291089