Amendment of rule 3 of the CENVAT Credit Rules, 2002

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.... proviso, as inserted by the CENVAT Credit (Amendment) Rules, 2002, published in the Official Gazette vide notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. G.S.R. 835(E), dated the 23rd December, 2002 shall be deemed to have and to have always had effect on and from the 1st day of March, 2002. (2) Any action taken or anything done or purp....

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....d or continued in any court for allowing the CENVAT credit and no enforcement shall be made by any court of any decree or order allowing the CENVAT credit not allowed to be taken or utilised if the amendment made by sub-section (1) had been in force at all material times; (b) recovery shall be made of all the CENVAT credit, which have been taken and utilised but which would not have been allowe....