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2018 (2) TMI 798 - AT - Central ExciseRectification of mistake - applicant pointed out that he could not appear when the matter was called in respect of the impugned order and therefore, could not inform the Court that in the appellant’s own case, this Tribunal has vide order No.A/772/C-IV/WZB/2006/WMB dated 09/01/2006 allowed the benefit of similar items - Held that: - for the purpose of limitation, the appellant could have held a bonafide belief in view of the Tribunal’s order in their own case dated 09/01/2006. The said bonafide belief could not have continued after Rule 2 (k) of Cenvat Credit Rules, 2004 was amended on 07/07/2009 when such goods were specifically excluded from the definition of the capital goods - impugned order modified as required - ROM application allowed.
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