Modvat credit and penalty were examined together; no patent mistake was shown, so rectification was rejected.

The Tribunal held that the earlier order had considered admissibility of Modvat credit and penalty together on the same factual matrix, including the relevant procedural rules governing movement and processing of inputs. Because the observations were not confined to penalty and no separate omission or patent mistake was shown, rectification was not warranted. The rectification application was rejected.

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Issues: Whether the rectification application succeeded on the ground that the earlier order had failed to decide the issue of admissibility of Modvat credit separately from the issue of penalty.

Analysis: The record showed that the earlier order had examined the admissibility of Modvat credit and the penalty together on the basis of the same factual matrix. The Tribunal noted that the relevant rules governing movement and processing of inputs were discussed, that non-compliance with the prescribed procedure was treated as material, and that the observations were not confined only to penalty. No patent mistake or omission requiring rectification was shown in the final order.

Conclusion: The application for rectification of mistake failed and was rejected.

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