https://www.taxtmi.com/caselaws?id=108152 An apparent mistake in a final order may be rectified where the record shows that penalty was not warranted in a Modvat dispute, and the penalty portion is then deleted. Modvat credit under Rule 57Q is unavailable for item (i) used to fabricate storage tanks, so credit is confined to the admissible items only. Where similar disputes on wires, cables, material handling equipment and related items turn on classification as capital goods under Rule 57Q, the issue can raise a question of law suitable for reference to the High Court. en-us Thu, 07 Oct 1999 00:00:00 +0530 Fri, 30 Mar 2012 13:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108152 An apparent mistake in a final order may be rectified where the record shows that penalty was not warranted in a Modvat dispute, and the penalty portion is then deleted. Modvat credit under Rule 57Q is unavailable for item (i) used to fabricate storage tanks, so credit is confined to the admissible items only. Where similar disputes on wires, cables, material handling equipment and related items turn on classification as capital goods under Rule 57Q, the issue can raise a question of law suitable for reference to the High Court. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108152