1996 (8) TMI 227

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.... [Order]. - This appeal by the Department is directed against the Order-in-Appeal No. 386/Appl/IND/93, dated 13-5-1993 of the Collector of Central Excise (Appeals), Indore setting aside the Order-in-Original No. 14/Adj/90/AMT, dated 6-11-1990 of the Asstt. Collector, Amravati directing the Respondents to reverse Modvat credit of Rs. 81,875.39 on the ground that the inputs when received were ....

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....4. The order of the Asst. Collector has been set aside firstly on the ground that the same is passed without issue of any Show Cause Notice. The order denying credit would have even otherwise stood vitiated as the initial order was by the Superintendent, who had no authority to deny the Modvat credit. The defect has however been rectified by passing of the order by the Asst. Collector. Even t....