(1.) This is the case involved endorsed invoices and the availment of modvat credit thereon. The appellate authority on the basis of the judgment of M/s. Usha Associates reported in [1995 (78) ELT 281 (T)] and the interpretation of Notification No. 16/94 allowed the appeal of the assessee. The amount involved is less than Rs.50,000/ - it may not recur. In view of the discretion under second proviso to Section 35F of the Central Excise Act, 1944. I dismiss this appeal after hearing the Ld. DR.