https://www.taxtmi.com/caselaws?id=52288 Correction of an under-entered Modvat credit was treated as a rectification of a mistaken original entry, not as a fresh claim for credit. The credit had been taken within the prescribed period, and only the balance eligible amount was entered later after the error was noticed. On that basis, the six-month limitation under Rule 57G(2) of the Central Excise Rules, 1944 was held inapplicable to the corrected entry, and the balance credit was permissible. en-us Thu, 18 Sep 2003 00:00:00 +0530 Tue, 05 Oct 2010 10:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52288 Correction of an under-entered Modvat credit was treated as a rectification of a mistaken original entry, not as a fresh claim for credit. The credit had been taken within the prescribed period, and only the balance eligible amount was entered later after the error was noticed. On that basis, the six-month limitation under Rule 57G(2) of the Central Excise Rules, 1944 was held inapplicable to the corrected entry, and the balance credit was permissible. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52288