https://www.taxtmi.com/caselaws?id=237109 A final order may be recalled in rectification proceedings where it rests on a demonstrably wrong factual premise apparent from the record. On the facts described, the earlier order wrongly treated the electrodes as welding electrodes used for repair and maintenance, although the record showed they were used in the manufacture and operation of electro-chemical machinery. Those electrodes were therefore treated as integral machine parts rather than maintenance consumables, and CENVAT credit was held admissible. The rectification application succeeded, the prior order was recalled, and the credit claim was sustained. en-us Fri, 08 Feb 2013 00:00:00 +0530 Thu, 07 Nov 2013 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237109 A final order may be recalled in rectification proceedings where it rests on a demonstrably wrong factual premise apparent from the record. On the facts described, the earlier order wrongly treated the electrodes as welding electrodes used for repair and maintenance, although the record showed they were used in the manufacture and operation of electro-chemical machinery. Those electrodes were therefore treated as integral machine parts rather than maintenance consumables, and CENVAT credit was held admissible. The rectification application succeeded, the prior order was recalled, and the credit claim was sustained. Case-Laws Central Excise Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237109