1996 (8) TMI 317

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.... Today the matter was listed only for admission. The appellants have vide their letter dated in August 1996 requested for decision on merits in their absence. The appeal is being [x] finally disposed of at this stage only. 2.  The Appeal is directed against the Order-in-Appeal No. Cs-74/BRD/96, dated 9-4-1996, and it covers up to issues namely, denial of Modvat credit of Rs. 1,759/- avai....

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....period prior thereto, it was not open for the said authority to exercise the discretion. 3.  Considering the submissions made, so far as the demand for Rs. 1,759/- is concerned, the Modvat credit is availed on the basis of the certificate issued by the Range Supdt. on 8-4-1994 when the same was de-recognized vide Notification No. 16/94 with effect from 1-4-1984. The Modvat credit has there....