https://www.taxtmi.com/caselaws?id=785252 CENVAT credit under the transitional job-work regime was treated as admissible after omission of Rule 12B of the Central Excise Rules, 2002, because the withdrawal of the special procedure was read as not retrospectively taking away a facility already availed absent clear legislative intent; the assessee therefore succeeded on the credit issue. A later addendum to the show cause notice introducing a fresh allegation of fraudulent availment on the basis of fake invoices was held unsustainable, as it was a new ground requiring independent compliance with the limitation requirements for a demand notice under the Central Excise Act; the assessee also succeeded on this procedural issue. en-us Thu, 08 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785252 CENVAT credit under the transitional job-work regime was treated as admissible after omission of Rule 12B of the Central Excise Rules, 2002, because the withdrawal of the special procedure was read as not retrospectively taking away a facility already availed absent clear legislative intent; the assessee therefore succeeded on the credit issue. A later addendum to the show cause notice introducing a fresh allegation of fraudulent availment on the basis of fake invoices was held unsustainable, as it was a new ground requiring independent compliance with the limitation requirements for a demand notice under the Central Excise Act; the assessee also succeeded on this procedural issue. Case-Laws Central Excise Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785252