https://www.taxtmi.com/caselaws?id=49040 A proviso inserted in Rule 57F(4) by Notification No. 11/95-C.E. was considered on its temporal operation. The proviso expanded the scope of credit utilisation and added a further condition concerning receipt and use of inputs. Such an amendment is retrospective only if it merely clarifies a benefit already available under the existing rule; prior decisions that did not address retrospective effect were not determinative. The amendment was therefore treated as not retrospective, and the reference was answered against retrospective application of the proviso. en-us Wed, 22 Feb 2006 00:00:00 +0530 Mon, 09 Aug 2010 13:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49040 A proviso inserted in Rule 57F(4) by Notification No. 11/95-C.E. was considered on its temporal operation. The proviso expanded the scope of credit utilisation and added a further condition concerning receipt and use of inputs. Such an amendment is retrospective only if it merely clarifies a benefit already available under the existing rule; prior decisions that did not address retrospective effect were not determinative. The amendment was therefore treated as not retrospective, and the reference was answered against retrospective application of the proviso. Case-Laws Central Excise Wed, 22 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49040