1997 (12) TMI 169

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....K. Nayyar, JDR, for the Respondent. [Order per S.S. Kang, Member (J)]. -  This rectification of mistake application was filed by M/s. Ester Industries Ltd. in the Tribunal's Final Order No. A/2678/96-NB, dated 27-11-1996 [1997 (90) E.L.T. 391 (Tribunal)]. 2. Learned Advocate appearing on behalf of the applicant submits that in the order passed by the Tribunal, the Modvat credit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3. This rectification of mistake application was filed on the ground that on similar issue, the Tribunal in the case of M/s. J.K. Synthetics Ltd. v. C.C.E. reported in 1996 (85) E.L.T. 286 allowed the benefit of Modvat credit in respect of Triethylene [Glycol] (TEG) whereas in the impugned order, the benefit was denied. The ld. Counsel fairly conceded that this judgment was not brought to the....