TaxTMI 
TaxTMI 
Respected sir,
Which is the rule no. in the central Excise Rules,2004 which says that we can take 100% addl.duty of imported machinery charged at 4%, in the same year.
about the rule in the central excise rules,2004
07 Apr 2012 
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CENVAT credit of additional duty on imported capital goods may be claimed immediately on receipt; otherwise credit is prorated within the year.
Rule 4(2)(a) of the Cenvat Credit Rules, 2004 limits CENVAT credit on capital goods in a financial year to fifty percent of duty paid, with a proviso allowing full credit if the goods are cleared as such in the same year; a further proviso permits immediate CENVAT credit for the additional duty under the Customs Tariff Act on receipt of the capital goods in the factory. (AI Summary)
Rule 4(2)(a) of the Cenvat Credit Rules, 2004 limits CENVAT credit on capital goods in a financial year to fifty percent of duty paid, with a proviso allowing full credit if the goods are cleared as such in the same year; a further proviso permits immediate CENVAT credit for the additional duty under the Customs Tariff Act on receipt of the capital goods in the factory. (AI Summary)