https://www.taxtmi.com/caselaws?id=115633 Modvat credit had to be taken within the six-month period prescribed under Rule 57G on the strength of the specified document, including a Bill of Entry. Where credit was already availed in time to the extent reflected in that document, a later claim for the balance was a fresh availment of additional credit, not a mere clerical correction of the original entry. Such belated additional credit could not be taken unilaterally after expiry of the statutory period, and the record did not support any higher duty figure in the Bill of Entry. The differential Modvat credit was therefore not admissible. en-us Fri, 10 Jun 2005 00:00:00 +0530 Thu, 31 May 2012 16:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115633 Modvat credit had to be taken within the six-month period prescribed under Rule 57G on the strength of the specified document, including a Bill of Entry. Where credit was already availed in time to the extent reflected in that document, a later claim for the balance was a fresh availment of additional credit, not a mere clerical correction of the original entry. Such belated additional credit could not be taken unilaterally after expiry of the statutory period, and the record did not support any higher duty figure in the Bill of Entry. The differential Modvat credit was therefore not admissible. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115633