https://www.taxtmi.com/caselaws?id=50661 Modvat credit under Rule 57E was considered in relation to differential duty paid after the original clearance documents, and the six-month limitation was held applicable only to duty evidenced in the prescribed documents. The time bar could not be extended by analogy to later-paid differential duty where the initial credit had been taken within time. The assessee was therefore entitled to correct the credit to reflect the actual duty paid, and the limitation objection to denial of credit was not sustainable. en-us Fri, 20 Jul 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50661 Modvat credit under Rule 57E was considered in relation to differential duty paid after the original clearance documents, and the six-month limitation was held applicable only to duty evidenced in the prescribed documents. The time bar could not be extended by analogy to later-paid differential duty where the initial credit had been taken within time. The assessee was therefore entitled to correct the credit to reflect the actual duty paid, and the limitation objection to denial of credit was not sustainable. Case-Laws Central Excise Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50661