2016 (11) TMI 275

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..... uch credit he availed less than credit eligible, subsequently on his own noticing he availed the balance credit. We find that there is no dispute as to availment amount of the credit in first instance, hence availing differential credit subsequently is not barred or hit by the provisions of Rule 57G of the Central Excise Rules, 1944. This view settled by the judgement of the Tribunal in the case o .....

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..... t he has availed the credit beyond 6 months, as stipulated in the provisions of Rule 57G of the Central Excise Rules, 1944. We find that the impugned order has not considered the factual matrix in proper perspective. Appellant imported the goods and discharged appropriate duty. He is eligible to avail modified credit of the countervailing duty paid. While availing such credit he availed less than .....

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