2018 (6) TMI 580

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.... respondent These applications for Rectification of Mistakes have been filed by M/s. SKF India Ltd. in respect of Order no. A/91397-91398/17 dated 05.12.2017. 2. It has been argued that the order allows revenue's appeal on the ground that there is revenue neutrality while the impugned order clearly holds that during proceedings before lower authority they had pointed out that they were r....

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....f Rule 7(c) of the Cenvat Credit Rules have not been examined by the lower authorities. 4. In view of the above observation made in para 52 and para 69 regarding revenue neutrality become doubtful. The order dated 05e12.2017 is therefore modified by rectifying the mistake and paragraphs 5.2, 6 and 7 are deleted and the following paragraphs are inserted in place of the same. "6. The appellant....