2000 (10) TMI 914

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....ri M.D. Singh, SDR, for the Respondents. [Order]. - The Assistant Commissioner of Central Excise, Noida, Division-I vide his Order dated 31-3-1998 has denied the Modvat credit to the appellants amounting to Rs. 20,439/- on the ground that this credit is availed on the strength of GP-1 issued before 31-3-1994 but endorsed after this date. Another amount of Rs. 1,08,500/- as Modvat credit is d....

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....rds the first issue, the ld. Consultant for the appellants relied on the decision of the CEGAT in M/s Moosa Haji Patrawala Ltd. v. CCE Bombay-I - 1996 (83) E.L.T. 620 (T). In this decision it is held that the Modvat credit on the endorsed GP-1s would be admissible after 31-3-1994. Following the ratio of this decision, the Modvat credit amounting to Rs. 20,439/- is allowed to the appellants. As reg....