https://www.taxtmi.com/caselaws?id=393496 The court allowed the rectification sought by the appellant regarding the entitlement to avail Cenvat credit for trading activities. Despite findings favoring the appellant's eligibility for the credit, the matter was remanded to ascertain the credit quantum. The court deemed this remand as an inadvertent error apparent on the record, aligning the final order with the appellant's entitlement to the credit. The Department's arguments based on previous decisions were found inapplicable as the final order already supported the appellant's entitlement, making the remand for quantification unnecessary. en-us Fri, 23 Aug 2019 00:00:00 +0530 Tue, 17 Mar 2020 18:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393496 The court allowed the rectification sought by the appellant regarding the entitlement to avail Cenvat credit for trading activities. Despite findings favoring the appellant's eligibility for the credit, the matter was remanded to ascertain the credit quantum. The court deemed this remand as an inadvertent error apparent on the record, aligning the final order with the appellant's entitlement to the credit. The Department's arguments based on previous decisions were found inapplicable as the final order already supported the appellant's entitlement, making the remand for quantification unnecessary. Case-Laws Central Excise Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393496