Credit Entitlement Unaffected by Rule Deletion; Tribunal Upholds Validity of CENVAT Credit Previously Availed.

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....Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured and used in manufacture/rendering of services to the test of eligibility once again - deletion of rule 6(5) of CENVAT Credit Rules, 2004 with effect from 31st March 2011 - The Tribunal emphasizes that the deletion of rule 6(5) does not affect the validity of credit availed under rule 3 of the CENVAT Credit Rules, 2004, at the time of procurement of services. - It concludes that the appellant's entitlement to credit cannot be curtailed or impacted by the deletion of rule 6(5), and the impugned order is not sustainable.....