(1.) THIS is an application, filed by M/s. Guljag Industries Ltd. for rectification of mistake said to have crept in Tribunal's Final Order No. A/405/2003 -NB(C) dated 16.7.2003.
(2.) SHRI O.P. Agarwal, learned Advocate, submitted that the Tribunal, vide Final Order dated 16.7.2003, has allowed the appeal filed by the Revenue; that the Revenue had challenged the Order -in -Appeal passed by the Commissioner (Appeals) only against allowing the Modvat Credit on storage tanks, structure of monorail and platform; that, however, the Appellate Tribunal has allowed the appeal by setting aside the Order -in -Appeal passed by the Commissioner (Appeals); that the impugned Order -in -Appeal should have been set aside only to the extent of allowing of Modvat Credit on storage tanks, structure of monorail and platform instead of setting aside entire impugned order. He, further, submitted that secondly the show cause notice was issued for disallowing the Modvat Credit on capital goods to the extent of 50% of the duty only and the remaining 50 per cent was availed of by the applicants after issue of notice and as such the second 50 per cent was not covered by the show cause notice and, therefore, disallowance of the 100 per cent Modvat Credit cannot be confirmed by the Appellate Tribunal and accordingly to this extent the order requires to be rectified.
(3.) OPPOSING the prayer, Shri Kumar Santosh, learned DR, submitted that the Appellate Tribunal, under the Final Order in question, has only decided the availability of Modvat Credit in respect of storage tank, structure of monorail and platform; that the appeal has been allowed by the Tribunal only in respect of these two aspects and it cannot be said that the Tribunal has set aside the entire order. He, further, submitted that the Tribunal has duly considered the submissions made by the applicants that only 50 per cent of the Modvat Credit, availed of on capital goods, could be disallowed; that, however, the Tribunal did not agree with their submissions and accordingly under ROM application, the finding of the Tribunal cannot be challenged.