2005 (1) TMI 451

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..... er : V.K. Agrawal, Member (T)]. This is application by M/s. Escorts for rectification of mistake in Tribunal s Final Order No. 383-85/2004-B dated 27-5-2004 [2004 (172) E.L.T. 223 (T)]. 2. Shri V. Lakshmi Kumaran, learned Advocate mentioned that the main issue involved in these appeals is whether the transmission assembly coming into existence during the manufacture of tractors is exigible .....

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..... f duty; that these were submissions made by them both in their Memorandum of Appeal as well as submissions submitted at the time of hearing before the Tribunal; that in view of these, an error has crept in the order while denying the Modvat credit in respect of transmission assembly which may please be rectified. We also heard Shri H.C. Verma, learned Departmental Representative. 3. The submissi .....

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