2005 (7) TMI 500

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..... Respondent. [Order per : T.K. Jayaraman, Member (T)]. The application for rectification of mistake has been filed in respect of Final Order Nos. 1884-1885/2004, [2005 (183) E.L.T. 403 (T)] passed by this Bench. The applicants have submitted that in the abovesaid order the Tribunal had disallowed Modvat credit on Cores System with Monitor with the following observations : The items inv .....

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..... there is an error apparent on the face of the record, as the appellant in their grounds of appeal had substantiated their case. The contentions made in the grounds of appeal are as follows : In the Appellants case, the cores system with Monitor falling under Ch. No. 84.71 was used in Central Control Room for the operation of the whole cement plant. From the Control Room various operations in t .....

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..... er, the sentence We do not want to interfere with the decision of the Appellate Authority as the appellants have not substantiated their case may be deleted and the following sentences may be substituted. The above finding of the Commissioner (Appeals) is not correct, as the eligibility of credit should be decided with reference to Rule 57G as it stood during the material time i.e. from May 1 .....

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