TMI Blog2002 (2) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... s application for rectification of mistake in the Final Order No. A/1158/2001-NB (SM), dated 14-8-2001. The contention of the applicant is that the benefit of Modvat credit was denied on the ground that inputs were not mentioned in the declaration filed by the respondents for availing the benefit of Modvat credit. The contention of the applicant is that Notification No. 7/99-C.E. (N.T.), dated 9-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uj.) to submit that the error sought to be corrected is one of law and is apparent on the face of the record. 2. Heard learned JDR. In the present case the benefit of Modvat credit was denied in respect of Cots and Aprons. The respondents filed a declaration and they had not declared the above mentioned items. In the declaration dated 3-7-94. The respondents declared Tubes, Pipes and hoses of vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the party at the time of making of submission nor in the grounds of appeal, cannot be said to be a mistake apparent on record. In the present case, a view has been taken that a declaration has not been filed in respect of the capital goods at the time of taking credit which is also admitted by the appellants in their letter dated 23-1-95 where they mentioned that by oversight they had filed de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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