1999 (2) TMI 156

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..... redit on inputs titled as dog bone , corner piece and resiglass tape . The Assistant Commissioner allowed their claim. Against this order, the department approached the Collector (Appeals) who in the impugned order upheld the order of the Assistant Commissioner. 2. In this appeal from the Revenue argued by Shri K.M. Patwari reliance had been placed on the following judgments in stating that .....

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..... siglass tape , the declaration classified the product under Heading 8548, whereas, the classification showed in the B/E was under sub-heading 7019.39. In a number of judgments the Tribunal has held that difference in Tariff heading would not result in denial of credit. This has been so held in Tribunal judgment in the case of Maxxon India Ltd. v. CCE - 1997 (95) E.L.T. 532. 5. The case law cited .....

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