https://www.taxtmi.com/caselaws?id=48365 The Tribunal remanded the matter to the original authority to redetermine the eligibility for credit under Notification No. 6/2002-C.E. The High Court upheld the Tribunal's decision to reject the Rectification of Mistake Application, stating that only apparent errors on record can be corrected in such applications. The High Court found no substantial question of law and dismissed the appeal against the Tribunal's orders. The Tribunal's remand order did not prejudice either party, and the High Court affirmed the Tribunal's authority to remand the matter for further determination. en-us Mon, 25 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48365 The Tribunal remanded the matter to the original authority to redetermine the eligibility for credit under Notification No. 6/2002-C.E. The High Court upheld the Tribunal's decision to reject the Rectification of Mistake Application, stating that only apparent errors on record can be corrected in such applications. The High Court found no substantial question of law and dismissed the appeal against the Tribunal's orders. The Tribunal's remand order did not prejudice either party, and the High Court affirmed the Tribunal's authority to remand the matter for further determination. Case-Laws Central Excise Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48365