https://www.taxtmi.com/caselaws?id=48365 A remand order based on a prima facie assessment of the factual dispute over eligibility for deemed credit under Notification No. 6/2002-C.E. did not finally determine the issue and therefore did not raise a substantial question of law. Rectification was limited to correcting an apparent error on the record and could not be used to reopen or reappreciate the merits; as no such error was shown, rejection of the rectification application was justified. The challenge thus failed because neither order disclosed any ground for interference. 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 A remand order based on a prima facie assessment of the factual dispute over eligibility for deemed credit under Notification No. 6/2002-C.E. did not finally determine the issue and therefore did not raise a substantial question of law. Rectification was limited to correcting an apparent error on the record and could not be used to reopen or reappreciate the merits; as no such error was shown, rejection of the rectification application was justified. The challenge thus failed because neither order disclosed any ground for interference. Case-Laws Central Excise Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48365