Commissioner of Central Excise, Vs. M/S. Fixwill Industries - Court Judgment

Excerpt:
1. this is the case involved endorsed invoices and the availment of modvat credit thereon. the appellate authority on the basis of the judgment of m/s. usha associates reported in [1995 (78) elt 281 (t)] and the interpretation of notification no. 16/94 allowed the appeal of the assessee. the amount involved is less than rs.50,000/- it may not recur. in view of the discretion under second proviso to section 35f of the central excise act, 1944. i dismiss this appeal after hearing the ld. dr.

Judgment:
1. This is the case involved endorsed invoices and the availment of modvat credit thereon. The appellate authority on the basis of the judgment of M/s. Usha Associates reported in [1995 (78) ELT 281 (T)] and the interpretation of Notification No. 16/94 allowed the appeal of the assessee. The amount involved is less than Rs.50,000/- it may not recur. In view of the discretion under second proviso to Section 35F of the Central Excise Act, 1944. I dismiss this appeal after hearing the Ld. DR.