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2020 (1) TMI 1640 - HC - Central ExciseEffective date of notification - Notification No.13/2016CE( NT) dated 01.03.2016 (effective from 01.04.2016) issued by the Government of India, Ministry of Finance, Department of Revenue, amending the provision of Rule 6 of CENVAT Credit Rules, 2004 - retrospective effect or not - amendment to rule 6(3A) by Notification No.13/2016CE(NT) dated 01.03.2016 of the CENVAT Credit Rules, 2004 is clarifactory in nature - HELD THAT:- The appeal admitted on these two substantial questions of law - The appeal stands dismissed so far as the other questions are concerned. Post the tax appeal for final hearing on 13/02/2020. On the returnable date, notify the matter on top of the board.
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