Rectification for Modvat credit declaration on fuel inputs rejected because the record showed no apparent mistake.

A rectification application seeking a separate finding on the declaration requirement for Modvat credit on furnace oil and light diesel oil was rejected because the record showed no mistake apparent from the record. The declaration for the disputed inputs had already been filed on 23-8-1993, and the assessee had also intimated its intention to avail credit by letter dated 2-3-1994 after fuel inputs were specified under Rule 57A by Notification No. 4/94-C.E. (N.T.). On that basis, the Tribunal found no omission or error in its earlier final order and held that rectification was not maintainable.

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Issues: Whether the Tribunal had committed a mistake apparent from the record by not recording a separate finding on the declaration issue relating to Modvat credit on furnace oil and light diesel oil.

Analysis: The declaration for the disputed inputs had already been filed on 23-8-1993, and the assessee had also intimated its intention to avail credit on furnace oil and light diesel oil by letter dated 2-3-1994 after inputs used as fuel were specified under Rule 57A by Notification No. 4/94-C.E. (N.T.). In that background, the record did not disclose any omission or error warranting rectification, and the Tribunal found no mistake in its earlier final order.

Conclusion: The rectification application was not maintainable and was rejected.

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