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2010 (1) TMI 354 - CESTAT, AHMEDABADCenvat Credit- Revenue is seeking rectification of mistake in the order of the Tribunal on the ground that the Kissan Cooperative Sugar Factory Ltd. v. CCE, Meerut [2008 (226) E.L.T. 196 (Tri. - Del.)] decision is not relevant and there is no necessity of classification of waste and scrap arising out of used capital goods for the purpose of sub-rule (5A) of Rule 3 of Cenvat Credit Rules, 2004. Held that-in the light of the various decisions rectification of mistake cannot be made. Thus, there is no merit in application for rectification of mistake and accordingly reject the same.
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