9911796707
TMI Blog2020 (3) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... aerated water but also in trading thereof, whether was entitled to avail the Cenvat credit as far as the element of trading was concerned. From paras 9 and 10 thereof, it is observed that the findings in the order are in favour of the assessee/present applicant holding him to be entitled to avail the Cenvat credit - the allegation of Department, in fact, becomes redundant as far as the order of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of mistake, heard. It is submitted by the Ld. Counsel for the applicant that the findings in para 9 and para 10 of the Final Order No. 50187/2019, dated 5-2-2019 have clearly recorded the observations that trading cannot be called as a service to be imposed with tax liability or to be denied for the Cenvat credit thereof. It is submitted that despite the said findings, the matter has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Krishan Madan v. Deptt. of Customs reported in 2002 (140) E.L.T. 52 (Del.) to impress upon that the decision on the debatable point of law or disputed question of fact is not an apparent mistake on record. Application is accordingly, prayed to be dismissed. 3. After hearing both the parties, perusing the final order the rectification wherein is prayed and the grounds taken in the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record of this order. 4. The case law is relied upon by the Department is held not applicable to the facts and circumstances of the present because irrespective, these observations will amount to recalling the order of remand but as it is observed that the impugned final order has already discussed in detail the issue involved. However, the operating part of the order is somehow contradictory ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
