https://www.taxtmi.com/caselaws?id=795299 The six-month time limit for availing Cenvat credit introduced by Notification No. 21/2014-CE (NT) applies prospectively and does not restrict credit entitlement that accrued when duty-paid inputs or input services were received before the amendment. Where no limitation existed on the receipt date, subsequent insertion of the time limit cannot curtail credit based on pre-amendment invoices. The relevant date is receipt of the inputs or services, not the later recording of credit in the RG-23A Part II register. Accordingly, credit on pre-amendment invoices remained valid, and the related interest demand and penalty could not survive. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795299 The six-month time limit for availing Cenvat credit introduced by Notification No. 21/2014-CE (NT) applies prospectively and does not restrict credit entitlement that accrued when duty-paid inputs or input services were received before the amendment. Where no limitation existed on the receipt date, subsequent insertion of the time limit cannot curtail credit based on pre-amendment invoices. The relevant date is receipt of the inputs or services, not the later recording of credit in the RG-23A Part II register. Accordingly, credit on pre-amendment invoices remained valid, and the related interest demand and penalty could not survive. Case-Laws Central Excise Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795299