https://www.taxtmi.com/caselaws?id=419320 For the relevant period, Rule 6 of the Cenvat Credit Rules, 2004 was treated as inapplicable to proportionate reversal of credit merely because by-products were cleared without payment of duty, and the demand on that basis was set aside. The Tribunal also held that the six-month restriction on availing Cenvat credit, introduced from 01/09/2014, did not apply retrospectively to invoices issued before that date; credit taken on such invoices within the permitted period remained admissible. On those grounds, the denial of credit was rejected and the assessee's appeals succeeded with consequential relief. en-us Fri, 04 Mar 2022 00:00:00 +0530 Wed, 09 Mar 2022 08:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419320 For the relevant period, Rule 6 of the Cenvat Credit Rules, 2004 was treated as inapplicable to proportionate reversal of credit merely because by-products were cleared without payment of duty, and the demand on that basis was set aside. The Tribunal also held that the six-month restriction on availing Cenvat credit, introduced from 01/09/2014, did not apply retrospectively to invoices issued before that date; credit taken on such invoices within the permitted period remained admissible. On those grounds, the denial of credit was rejected and the assessee's appeals succeeded with consequential relief. Case-Laws Central Excise Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419320