https://www.taxtmi.com/caselaws?id=796280 CENVAT credit on duty-paid inputs procured from units availing exemption was available before the Rule 12 amendment took effect, where the inputs suffered duty, were used for final products or output services, and were received under prescribed documents. In the absence of an express pre-amendment prohibition, a later express provision could not restrict credit for the earlier period. Extended limitation could not apply because returns were filed, audits and refund claims had been processed, and no suppression of facts with intent to evade duty was established. The disputed credit remained available and recovery was time-barred. en-us Mon, 03 Aug 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796280 CENVAT credit on duty-paid inputs procured from units availing exemption was available before the Rule 12 amendment took effect, where the inputs suffered duty, were used for final products or output services, and were received under prescribed documents. In the absence of an express pre-amendment prohibition, a later express provision could not restrict credit for the earlier period. Extended limitation could not apply because returns were filed, audits and refund claims had been processed, and no suppression of facts with intent to evade duty was established. The disputed credit remained available and recovery was time-barred. Case-Laws Central Excise Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796280