1995 (1) TMI 196

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....an appeal against the Order-in-Appeal No. GSM-1328/89-AHD, dated 4-6-1989 rejecting the appellant's appeal. 2. The undisputed facts involved in the appeal are that the appellant was availing the proforma credit procedure prior to the introduction of Modvat Scheme. During the period, when he was availing proforma credit procedure, there was a dispute about the eligibility of proforma credit i....

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.... Chavan, ld. JDR and perusing the appeal memorandum, I find that there is no dispute that the appellants were availing the Proforma Credit procedure prior to the switching over to the Modvat scheme. There was a dispute in regard to the extent of eligibility of Modvat credit in respect of certain inputs and this dispute was finally resolved in favour of the appellant by the Asstt. Collector's order....