Excise - capital goods moderate - import

If my Company import the Capital goods and the duty is divided in CVD: 1250 BCD: 600 SC: 20 SHEC: 10 Additional Duty: 400 In this situation the moderate how we take in current financial year and following financial year. Specially the Moderate of ADDITIONAL DUTY... can we take full moderate of additional TAX as per CENVAT RULE 4(2)(a) Provided further that the CENVAT credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, in respect of capital goods shall be allowed immediately on receipt of the capital goods in the factory of a manufacturer. My consultant says that you have to take only 50% Moderate for this year and another 50% in next Year.. what i do in this situation.