1998 (1) TMI 481

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...., for the Respondent. [Order]. -  The appeal is directed against the order captioned above passed by the Collector of Central Excise (Appeals), Indore. The appellants were denied Modvat credit Rs. 89,451.20 by the Jurisdictional Assistant Collector, Nagpur on the ground that they had wrongly availed of the credit on the strength of bill of entry without any endorsement in their favour. ....

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....ficate which showed that the employee in question has suffered fracture in his leg and was advised 40 days rest and in these circumstances the delay had taken place. 3. Shri S.V Singh the ld. JDR however pointed out that the Collector (Appeals) has duly considered explanation and has observed that dealing Assistant appears to have joined duty after the rest period on 12-11-1992 and that th....