CENVAT Credit Adjustment Pre-2014: Credit Allowed Despite New Six-Month Limit in Rule 4 Proviso of Cenvat Credit Rules.

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....CENVAT Credit - adjustment of credit prior to 01.09.2014 - taking credit after 6 months from the date of invoice - insertion of 6th proviso in the Rule 4 of Cenvat Credit Rules 2004 - assessee sought breathing period since there was limitation prior to insertion of such proviso - credit allowed.....