https://www.taxtmi.com/caselaws?id=786857 Cenvat credit accrued before 1 September 2014 was not subject to the subsequently introduced six-month availment limit, because the amendment contained no express retrospective effect and could not curtail vested rights. The subsequent amendment extending the period to one year applied to subsisting claims and validated credit taken within that enlarged period where no substantive bar had intervened. Consequently, legally admissible credit could not support recovery, interest or penalty under the Cenvat Credit Rules. The appeal was allowed, with credit admissible and consequential recovery, interest and penalty set aside. 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 Cenvat credit accrued before 1 September 2014 was not subject to the subsequently introduced six-month availment limit, because the amendment contained no express retrospective effect and could not curtail vested rights. The subsequent amendment extending the period to one year applied to subsisting claims and validated credit taken within that enlarged period where no substantive bar had intervened. Consequently, legally admissible credit could not support recovery, interest or penalty under the Cenvat Credit Rules. The appeal was allowed, with credit admissible and consequential recovery, interest and penalty set aside. Case-Laws Central Excise Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786857