1999 (3) TMI 586

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..... t. [Order per : V.K. Ashtana, Member (T)]. - This is a miscellaneous application for Rectification of Mistake occuring on the face of the record with respect to Final Order No. 322/97, dated 13-1-1997 passed by Hon'ble Vice President Shri V.P. Gulati and Shri T.P. Nambiar, Hon'ble Member (J). 2. Heard Shri A. Vijayaraghavan, ld. Consultant who submits that the mistake has occurred on page .....

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..... (Tribunal) and also the case of Western India Plywoods Ltd. v. C.C.E. as reported in 1998 (102) E.L.T. 52 (Tribunal). He further submits that in the case of India Cements Ltd. as reported in 1987 (95) E.L.T. 520 (Tribunal) = 1998 (74) ECR 82 (Tribunal) in this regard, it has also been held that credit on HSD oil for use of electricity generation in a captive power plant is permissible under Rule .....

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..... product. Here since we have held that plants for generation of electricity cannot be taken to be part of the set up for processes for the manufacture of ferro alloys, the question of extending the benefit in respect of fuel oil for generation of electricity does not arise. We in the circumstance, dismiss the appeal." 3. Ld. Consultant submits that once the Rule itself provides that any input .....

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..... t in terms of Rule 57A. In view of the decision in the case of Rathi  Alloys and Steel Ltd. supra, it is also now clear that the Clause (d) inserted in Rule 57A in 1995 being clarificatory in nature would be applicable to the period prior to this amendment, which is the issue in the present case also. Under these circumstances, we find that there is great merit in this miscellaneous applicati .....

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..... and Steel Ltd. supra, we find that the error so contained on the face of this record needs to be rectified. We, therefore, recall the final order No. 322/97, dated 13-1-1997 and in consideration of the submissions made and the analyses contained above and following respectfully the ratio of all these decisions cited above, we allow the appeal with consequential relief, as per law.
Case laws, D .....

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