1994 (12) TMI 185

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....hartiya, SDR, for the Respondent. [Order]. -  M/s. Kreyan Precision Machines have filed this application for Rectification of Mistake in the Final Order No. A/703/93-NRB, dated 18-9-1993 on the ground that the Tribunal had wrongly dismissed the appeal filed by the applicant holding that "No doubt the invoices do indicate that inputs are components for Hydro-mechanical Governing Units fo....

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....; that all the final products were indicated on one side and all the inputs used in the manufacture of the final products were shown under the 'Inputs' column; that this was the practice being followed by the applicant; that the department had been allowing modvat credit on the basis of similar declarations; that spares for hydro-mechanical governing units have been specifically declared under the....

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....e declaration, it is found that under the 'Input' column, spares for hydro-mechanical governing units have been indicated. I also observe that there is no indication to conclude as to which inputs are utilised for which final product. On the one side, the applicant has furnished the finished product and on the other side the inputs have been furnished. There are a number of inputs and the inputs h....