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2020 (3) TMI 640 - AT - Central ExciseRectification of mistake - error apparent on the face of record - ascertainment of quantum of reversible cenvat credit - HELD THAT:- The issue adjudicated by the impugned appeal was the appellant, who was involved not only in the manufacture of the aerated water but also in trading thereof, whether was entitled to avail the Cenvat credit as far as the element of trading was concerned. From paras 9 and 10 thereof, it is observed that the findings in the order are in favour of the assessee/present applicant holding him to be entitled to avail the Cenvat credit - the allegation of Department, in fact, becomes redundant as far as the order of reversal of the said Cenvat credit is concerned. In view of these observations the remanding of the matter for ascertaining the quantum of reversible Cenvat credit is definitely an inadvertent error, which is apparent on the face of record of this order. No question of the ground taken in the application to be a debatable issue or present case to be a case amounting to the review of the impugned final order at all arises - Application allowed.
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