1998 (12) TMI 265 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the application for rectification of mistake in Final Order No. 1946/97. The mistake was related to the period of limitation for taking Modvat credit, which was clarified to be 6 months from the date of receipt of inputs, not from the date of the show cause notice. The rectification was made to align with this clarification.