https://www.taxtmi.com/caselaws?id=92652 Differential Modvat credit claimed to correct an under-claim in the original bill of entry is treated as rectification of a mistake, not as fresh taking of credit, where the original credit was validly taken within time. The amended six-month limitation under Rule 57G(2) therefore does not bar the additional credit if it represents the supported difference between the permissible credit and the amount initially recorded. Denial of the corrected differential credit is unsustainable, and the order allowing the additional credit remains effective. 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 in the original bill of entry is treated as rectification of a mistake, not as fresh taking of credit, where the original credit was validly taken within time. The amended six-month limitation under Rule 57G(2) therefore does not bar the additional credit if it represents the supported difference between the permissible credit and the amount initially recorded. Denial of the corrected differential credit is unsustainable, and the order allowing the additional credit remains effective. Case-Laws Central Excise Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92652