2018 (10) TMI 521 - AT - Central Excise

Rectification of mistake - SSI Exemption wrongly denied - Held that - There is mistake apparent on record in paragraph 6 of the order of this Tribunal in M/S. TECHNICS VERSUS COMMISSIONER OF CENTRAL EXCISE DELHI I 2018 (1) TMI 1377 - CESTAT NEW DELHI and the paragraph 6 of the order be read as under However, the appellant is registered with the department, so appellant is entitled to avail Cenvat credit on inputs/input services and cum duty benefit subject to satisfaction of the lower authorities - ROM application allowed.

Summary

The applicant filed for rectification of a mistake in a Tribunal order where SSI exemption was denied but later found to be entitled to it. The mistake was rectified, and the application was disposed of.