https://www.taxtmi.com/caselaws?id=414462 The six-month restriction inserted by Notification No. 21/2014-CE(NT) into Rule 4(7) of the Cenvat Credit Rules, 2004 was treated as inapplicable to invoices issued before 01.09.2014. The amendment could not be used to deny credit on documents issued before its effective date, so the controlling date was the invoice date rather than the date of taking credit. On verification that the invoices were issued prior to 01.09.2014, the assessee remained entitled to Cenvat credit. en-us Mon, 01 Nov 2021 00:00:00 +0530 Tue, 09 Nov 2021 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414462 The six-month restriction inserted by Notification No. 21/2014-CE(NT) into Rule 4(7) of the Cenvat Credit Rules, 2004 was treated as inapplicable to invoices issued before 01.09.2014. The amendment could not be used to deny credit on documents issued before its effective date, so the controlling date was the invoice date rather than the date of taking credit. On verification that the invoices were issued prior to 01.09.2014, the assessee remained entitled to Cenvat credit. Case-Laws Central Excise Mon, 01 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414462