https://www.taxtmi.com/caselaws?id=126048 Rectification was not available because no mistake apparent from the record was shown. Rule 7 of the Cenvat Credit Rules, 2004 required the credit recipient to satisfy himself that duty had been paid and to verify the identity and address of the manufacturer or supplier issuing the invoice; that obligation was not reduced by the goods moving through a merchant manufacturer or intermediary. The Board circular was treated only as a trade facilitation measure, not as a rule interpretation. A letter produced for the first time at the ROM stage was treated as new evidence and was not admitted, so the rectification application was rejected. en-us Fri, 27 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 16:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126048 Rectification was not available because no mistake apparent from the record was shown. Rule 7 of the Cenvat Credit Rules, 2004 required the credit recipient to satisfy himself that duty had been paid and to verify the identity and address of the manufacturer or supplier issuing the invoice; that obligation was not reduced by the goods moving through a merchant manufacturer or intermediary. The Board circular was treated only as a trade facilitation measure, not as a rule interpretation. A letter produced for the first time at the ROM stage was treated as new evidence and was not admitted, so the rectification application was rejected. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126048