1997 (12) TMI 169

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..... [Order per S.S. Kang, Member (J)]. -  This rectification of mistake application was filed by M/s. Ester Industries Ltd. in the Tribunal's Final Order No. A/2678/96-NB, dated 27-11-1996 [1997 (90) E.L.T. 391 (Tribunal)]. 2. Learned Advocate appearing on behalf of the applicant submits that in the order passed by the Tribunal, the Modvat credit on Triethylene [Glycol] (TEG) used in cle .....

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..... ion was filed on the ground that on similar issue, the Tribunal in the case of M/s. J.K. Synthetics Ltd. v. C.C.E. reported in 1996 (85) E.L.T. 286 allowed the benefit of Modvat credit in respect of Triethylene [Glycol] (TEG) whereas in the impugned order, the benefit was denied. The ld. Counsel fairly conceded that this judgment was not brought to the notice of the Bench at the time of argument. .....

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