2017 (2) TMI 485

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.... Misra This miscellaneous application has been filed seeking rectification of mistake apparent on the face of record. The learned Advocate for the Applicant submitted that while passing the order, certain factual error crept into the said order, hence needs to be rectified. While explaining the factual errors, the learned Advocate submitted that the basis on which the appeal was decided was never....

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.... raw materials into fermenters/columns, discharged appropriate duty and cleared it to the principal manufacturer, who used the same in their factory, claiming exemption from payment of duty, being captively used as capital goods. It is his contention that receipt of input iron and steel products, conversion into fermenters/columns and clearance of the same to the principal manufacturer of pharmace....

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....enue. Also, from the narration of facts, I find that there is no dispute about the facts i.e. the Applicant had received iron and steel products under Rule 4(5)(a) of the CENVAT Credit Rules 2004 converted into fermenters/columns on job work basis, and discharged appropriate duty on the same, at the time of its clearance to the principal manufacturer. This Tribunal, after analyzing the case laws o....