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2019 (2) TMI 1174 - CESTAT NEW DELHIRectification of Mistake - Section 35(2) of Central Excise Act read with Rule 41 of the CESTAT Procedure Rules, 1982 - CENVAT Credit - maintenance of separate records - sub-rule(2) of Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- The Appellants have only reverted or changed to compliance as per Rule 6(2) of Cenvat Credit Rules, 2004 by maintaining separate accounts. Explanation I under sub-Rule 3 restricts opting out of one of the options availed, out of the options, and availing the other option, within sub-Rule 3 of Rule 6 - Further, it has been clarified by the Hon'ble Supreme Court in S. Sundaram Pillai’s case [1985 (1) TMI 306 - SUPREME COURT OF INDIA], that an Explanation cannot override the main provision, and is for a limited purpose to clarify, or fill in any gap, or provide additional support to the dominant object of Rule/Section. There have been a mistake of law in the final order dated 18.04.2018, leading to miscarriage of justice - ROM application allowed.
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