Customs, Excise and Gold Tribunal - Bangalore
Hetro Labs Ltd. And Aurobindo Pharma ... vs Cce on 27 April, 2005
Equivalent citations: 2005(192)ELT716(TRI-BANG)
ORDER S.L. Peeran, Member (J)
1. The Tribunal disposed of the matter by Final Order No 572 - 576/2005 dated 7.4.2005. The learned Counsel appearing for the appellants pointed out that in Para 1 at Page number 2, in 5th line from the top, it was stated as follows:-
"In both the appeals, the Commissioner has taken a view that the appellants are not entitled to avail modvat credit in respect of common inputs which have gone into the manufacture of exempted final products."
It is pointed out that due to typographical error, the word "non-common" has been missed and what has been typed as "common inputs" and hence they seek for inclusion of word "non-common" in the sentence.
Heard both the sides in the matter.
2. We find that the submission made by the appellants in the application is correct. The mistake is minor due to typographical error. The above sentence is amended to read as follows :-
"In both the appeals, the Commissioner has taken a view that the appellants are not entitled to avail modvat credit in respect of non-common inputs which have gone into the manufacture of exempted final products."
The ROM application is allowed accordingly.