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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tribunal grants modvat credit for scrap from imported ships</h1> The Tribunal allowed M/s. Atam Concast Steels (P) Ltd.'s application for rectification, permitting modvat credit of Rs. 43,381.94 for scrap obtained from ... Modvat credit - Rectification of Mistake The case involved M/s. Atam Concast Steels (P) Ltd. seeking rectification of mistake in Final Order No. A/1087/94-NB regarding modvat credit for scrap obtained from breaking up of imported ships. Trade Notice No. 38/92 clarified that modvat credit restriction did not apply to such scrap. The Tribunal allowed the rectification, permitting modvat credit amounting to Rs. 43,381.94 to the applicant. The application for rectification was allowed, and the matter was disposed of accordingly.

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