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<h1>Application for Rectification of Mistake Rejected by CEGAT: Modvat Credit Claim Dismissed</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BHOPAL Versus NAHAR SPINNING MILLS LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, BHOPAL Versus NAHAR SPINNING MILLS LTD. - 2002 (141) E.L.T. 773 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi rejected the application for rectification of mistake in Final Order No. A/1158/2001-NB (SM), dated 14-8-2001. The applicant sought Modvat credit claiming a mistake in declaration, citing Notification No. 7/99-C.E. (N.T.). However, the Tribunal found no error on record and rejected the application.