https://www.taxtmi.com/caselaws?id=32181 A duty demand based on selected clearances was found to contain a patent arithmetical error, and the short levy had to be recomputed by considering all clearances during the relevant period, including excess duty paid on other clearances. The note also states that Modvat credit was allowable for inputs used in manufacturing where the inputs and final products were notified for credit and no contrary case was established. It further records that a point not raised before the Tribunal and not arising from its order does not amount to a substantial question of law in an appeal under Section 35G of the Central Excise Act, 1944. en-us Tue, 10 Jul 2007 00:00:00 +0530 Wed, 03 Apr 2013 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32181 A duty demand based on selected clearances was found to contain a patent arithmetical error, and the short levy had to be recomputed by considering all clearances during the relevant period, including excess duty paid on other clearances. The note also states that Modvat credit was allowable for inputs used in manufacturing where the inputs and final products were notified for credit and no contrary case was established. It further records that a point not raised before the Tribunal and not arising from its order does not amount to a substantial question of law in an appeal under Section 35G of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32181