2003 (9) TMI 209 - AT - Central Excise

Summary

The dispute was about Modvat credit of Rs. 27,000. Appellants took credit within 6 months but mistakenly took only 95% of the amount initially. Later, they corrected the error by taking the remaining 5%. Tribunal held that it was a correction of error, not fresh credit, and allowed the appeal citing a previous decision.