https://www.taxtmi.com/caselaws?id=244888 The Tribunal dismissed the Revenue's application for rectification of mistake in the Final Order, upholding the decision in favor of the respondent regarding the disallowed CENVAT credit on certain items used in manufacturing capital goods. The Tribunal found that the original decision aligns with previous case law and legal provisions, emphasizing that rectification should not involve reappreciation of evidence. Therefore, the Tribunal concluded that rectifying a non-speaking order would essentially amount to rehearing the appeal, leading to the rejection of the ROM application. en-us Fri, 03 May 2013 00:00:00 +0530 Wed, 12 Mar 2014 07:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244888 The Tribunal dismissed the Revenue's application for rectification of mistake in the Final Order, upholding the decision in favor of the respondent regarding the disallowed CENVAT credit on certain items used in manufacturing capital goods. The Tribunal found that the original decision aligns with previous case law and legal provisions, emphasizing that rectification should not involve reappreciation of evidence. Therefore, the Tribunal concluded that rectifying a non-speaking order would essentially amount to rehearing the appeal, leading to the rejection of the ROM application. Case-Laws Central Excise Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244888