1998 (12) TMI 265

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....nt. [Order per : V.K. Ashtana, Member (T)]. - This is an application for Rectification of mistake arising on face of record of Final Order No. 1946/97, dated 29-7-1997. Learned Advocate Shri Basil, A. Menezer submits before us that whereas in Para 4 of the said order, it has been recorded that the Modvat credit was taken six months after the date of receipt of the inputs, however in para 5 it h....

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....aid Final Order. 3. Heard Learned JDR Shri S. Sankara Vadivelu who submitted that Para 4 of the said order very clearly indicates that what was in the mind of the Hon'ble Tribunal was 6 months from the date of receipt of inputs. He submitted that the facts on record clearly show that the credit was taken much after 6 months from the date of receipt of the inputs and therefore there is no cle....

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....n the penultimate line of the said para, it has been recorded that 6 months are from the date of the show cause notice which we find is at variance with the earlier position recorded in Para 4, that is, 6 months from the date of receipt of inputs. We therefore find that there exists these two mistakes on the face of record of the order. 5. In view of the above findings, we modify the above e....