https://www.taxtmi.com/caselaws?id=431347 Rectification jurisdiction extends to correcting an obvious typographical or apparent factual error in the operative part of an order, so the mismatch in the Cenvat credit figures disallowed on account of inadmissible documents was modified. However, that power does not permit reopening a concluded merits determination: no apparent error was shown in the finding allowing Cenvat credit on the basis that the goods were used in fabrication of capital goods and satisfied the governing credit provision. The applications therefore succeeded only to the limited extent of correcting the mistaken credit amounts and corresponding paragraphs, while the substantive allowance of credit remained undisturbed. en-us Fri, 09 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431347 Rectification jurisdiction extends to correcting an obvious typographical or apparent factual error in the operative part of an order, so the mismatch in the Cenvat credit figures disallowed on account of inadmissible documents was modified. However, that power does not permit reopening a concluded merits determination: no apparent error was shown in the finding allowing Cenvat credit on the basis that the goods were used in fabrication of capital goods and satisfied the governing credit provision. The applications therefore succeeded only to the limited extent of correcting the mistaken credit amounts and corresponding paragraphs, while the substantive allowance of credit remained undisturbed. Case-Laws Central Excise Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431347