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    <title>2001 (2) TMI 152 - CEGAT, NEW DELHI</title>
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    <description>An error apparent on the face of the record arose where an appeal concerning admissibility of capital goods credit under Rule 57Q was recorded as disposed of together with a separate Modvat credit issue relating to fuel oil used for electricity generation. Because the earlier final order referred to an unrelated matter, the incorrect reference required correction. The record was rectified by deleting the mistaken reference, restoring the appeal to its original number, and allowing the rectification application so the appeal could be heard on its own merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48899</link>
      <description>An error apparent on the face of the record arose where an appeal concerning admissibility of capital goods credit under Rule 57Q was recorded as disposed of together with a separate Modvat credit issue relating to fuel oil used for electricity generation. Because the earlier final order referred to an unrelated matter, the incorrect reference required correction. The record was rectified by deleting the mistaken reference, restoring the appeal to its original number, and allowing the rectification application so the appeal could be heard on its own merits.</description>
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