24 March 2015
Finance Bill 2 of 2014 dt 10-07-2014 has amended the provisions of cenvat credit rules to give effect to this 6 months restriction. But finance bill 2015 has again reamended it to 1 year. Therefore if the cenvat invoice is dated between 11-07-2014 and effective date of finance bill 2015, you cannot take cenvat beyond 6 months