Rectification of Modvat credit order failed where no patent error was shown and the capital goods declaration was not properly filed.

A rectification plea against denial of Modvat credit failed because no error apparent on the face of the record was shown. The argument based on amended Rules 57G and 57T and Notification No. 7/99-C.E. (N.T.) had not been raised in the appeal grounds or at hearing, and the order had been dictated in court in counsel's presence, so the omission could not be treated as a patent mistake. The record also showed the assessee itself admitted that the declaration was filed under Rule 57G, though it should have been under Rule 57T, supporting the view that the necessary declaration for capital goods was not filed when credit was taken.

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Issues: Whether the application for rectification disclosed any error apparent on the face of the record in the order denying Modvat credit on the ground that the relevant declaration did not cover the capital goods.

Analysis: The plea based on amended Rules 57G and 57T and Notification No. 7/99-C.E. (N.T.) was not raised in the grounds of appeal or at the time of hearing. The order had been dictated in court in the presence of counsel, and the omission now relied upon could not be treated as a patent mistake apparent from the record. The record also showed that the assessee had itself stated that the declaration was filed under Rule 57G though it ought to have been filed under Rule 57T, which supported the original view that the requisite declaration for capital goods had not been filed when credit was taken.

Conclusion: No error apparent on the face of the record was made out, and the rectification application was not maintainable.

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