https://www.taxtmi.com/caselaws?id=340351 The Appellate Tribunal CESTAT CHENNAI dismissed the appellant's rectification application seeking to correct a mistake in disallowing modvat credit on Steel Wire. The Tribunal held that rectification can only be made for apparent mistakes without reviewing the decision, citing Honda Siel Power Products Ltd. Vs CIT, Delhi. Additionally, the application was deemed time-barred under Section 35C (2) of the Central Excise Act, 1944, as it was filed beyond the six-month period from the date of the final order. Consequently, the rectification application was rejected on both grounds. en-us Thu, 22 Dec 2016 00:00:00 +0530 Mon, 20 Mar 2017 10:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340351 The Appellate Tribunal CESTAT CHENNAI dismissed the appellant's rectification application seeking to correct a mistake in disallowing modvat credit on Steel Wire. The Tribunal held that rectification can only be made for apparent mistakes without reviewing the decision, citing Honda Siel Power Products Ltd. Vs CIT, Delhi. Additionally, the application was deemed time-barred under Section 35C (2) of the Central Excise Act, 1944, as it was filed beyond the six-month period from the date of the final order. Consequently, the rectification application was rejected on both grounds. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340351