https://www.taxtmi.com/caselaws?id=48884 A rectification application seeking a separate finding on the declaration requirement for Modvat credit on furnace oil and light diesel oil was rejected because the record showed no mistake apparent from the record. The declaration for the disputed inputs had already been filed on 23-8-1993, and the assessee had also intimated its intention to avail credit by letter dated 2-3-1994 after fuel inputs were specified under Rule 57A by Notification No. 4/94-C.E. (N.T.). On that basis, the Tribunal found no omission or error in its earlier final order and held that rectification was not maintainable. en-us Fri, 04 May 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48884 A rectification application seeking a separate finding on the declaration requirement for Modvat credit on furnace oil and light diesel oil was rejected because the record showed no mistake apparent from the record. The declaration for the disputed inputs had already been filed on 23-8-1993, and the assessee had also intimated its intention to avail credit by letter dated 2-3-1994 after fuel inputs were specified under Rule 57A by Notification No. 4/94-C.E. (N.T.). On that basis, the Tribunal found no omission or error in its earlier final order and held that rectification was not maintainable. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48884