https://www.taxtmi.com/caselaws?id=448235 A time-limit notification governing Cenvat credit applies prospectively from its effective date and cannot be used to disallow credit on invoices issued before that date. Credit taken on supplementary invoices issued before 11.07.2014 remained admissible because the six-month restriction introduced by Notification No. 21/2014-C.E. (N.T.) was not in force when those invoices were issued. The denial of credit was therefore unsustainable, and the assessee was entitled to the credit claimed. en-us Thu, 11 Jan 2024 00:00:00 +0530 Sat, 13 Jan 2024 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448235 A time-limit notification governing Cenvat credit applies prospectively from its effective date and cannot be used to disallow credit on invoices issued before that date. Credit taken on supplementary invoices issued before 11.07.2014 remained admissible because the six-month restriction introduced by Notification No. 21/2014-C.E. (N.T.) was not in force when those invoices were issued. The denial of credit was therefore unsustainable, and the assessee was entitled to the credit claimed. Case-Laws Central Excise Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448235