https://www.taxtmi.com/caselaws?id=119549 CESTAT, Mumbai held that the 6-month limit under Rule 57G(5) of the Central Excise Rules, 1944 did not apply to correction of a wrongly availed CVD credit where the input was received under a Bill of Entry. The Tribunal treated the matter as rectification of an erroneous credit entry, not as taking credit belatedly beyond the prescribed period, and relied on its earlier decisions to the same effect. The assessee was therefore entitled to take the correct amount of credit. en-us Thu, 30 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 17:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119549 CESTAT, Mumbai held that the 6-month limit under Rule 57G(5) of the Central Excise Rules, 1944 did not apply to correction of a wrongly availed CVD credit where the input was received under a Bill of Entry. The Tribunal treated the matter as rectification of an erroneous credit entry, not as taking credit belatedly beyond the prescribed period, and relied on its earlier decisions to the same effect. The assessee was therefore entitled to take the correct amount of credit. Case-Laws Central Excise Thu, 30 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119549