https://www.taxtmi.com/caselaws?id=92652 Differential Modvat credit claimed to correct an under-claim on the original bill of entry was treated as a rectification of an earlier valid credit, not as a fresh taking of credit. On that basis, the amended six-month limitation under Rule 57G(2) of the Central Excise Rules, 1944, introduced by Notification No. 28/95-C.E. (N.T.), was held inapplicable to defeat the corrected claim where the initial credit had already been taken within time. The note applies the principle that a later adjustment supported by valid documents may be allowed when it merely restores the shortfall in the original claim. en-us Fri, 31 Jul 1998 00:00:00 +0530 Fri, 04 Nov 2011 11:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92652 Differential Modvat credit claimed to correct an under-claim on the original bill of entry was treated as a rectification of an earlier valid credit, not as a fresh taking of credit. On that basis, the amended six-month limitation under Rule 57G(2) of the Central Excise Rules, 1944, introduced by Notification No. 28/95-C.E. (N.T.), was held inapplicable to defeat the corrected claim where the initial credit had already been taken within time. The note applies the principle that a later adjustment supported by valid documents may be allowed when it merely restores the shortfall in the original claim. Case-Laws Central Excise Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92652