Modvat credit clarification: final order corrected to preserve input credit entitlement, subject to admissibility

The final order was corrected to reflect the assessee's specific request that, if the goods were held dutiable, it should be permitted to claim Modvat credit on inputs used in manufacture, if otherwise admissible. The omission of this aspect from the original order was treated as a rectifiable mistake, and the order was modified accordingly. The clarification preserved the assessee's eligibility to take credit already reflected in its records, subject to admissibility under the Modvat scheme.

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Issues: Whether the final order required rectification so as to permit the assessee to claim Modvat credit on inputs used in the manufacture of the goods, if otherwise admissible.

Analysis: The application for rectification was founded on a specific request made in the appeal that, if the goods were held dutiable, the assessee should be permitted to take the Modvat credit already reflected in its records on the inputs used in manufacture. The record showed that this aspect had not been properly carried into the final order, and the omission was treated as a mistake warranting correction.

Conclusion: The final order was modified to clarify that the appellants would be entitled to claim Modvat credit on the inputs used, if otherwise admissible.

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