https://www.taxtmi.com/caselaws?id=786857 Challenge concerns temporal application of limitation provisions to availment of Cenvat credit. The note states that the six-month proviso to Rule 4(7) enacted w.e.f. 01.09.2014 cannot be applied to invoices/bills of entry issued before that date because procedural limits do not extinguish vested or accrued substantive credit rights absent express retrospective language. The subsequent amendment extending the period to one year is characterised as remedial and held to validate credits availed within that enlarged period for subsisting claims. Consequently, demands, interest and penalties predicated on denial of such admissible credit lack statutory foundation. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 14:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786857 Challenge concerns temporal application of limitation provisions to availment of Cenvat credit. The note states that the six-month proviso to Rule 4(7) enacted w.e.f. 01.09.2014 cannot be applied to invoices/bills of entry issued before that date because procedural limits do not extinguish vested or accrued substantive credit rights absent express retrospective language. The subsequent amendment extending the period to one year is characterised as remedial and held to validate credits availed within that enlarged period for subsisting claims. Consequently, demands, interest and penalties predicated on denial of such admissible credit lack statutory foundation. Case-Laws Central Excise Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786857