2002 (12) TMI 483

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..... ar, JDR, for the Respondent. [Order]. - The appellants received unmachined castings and after finishing machining etc., cleared them as automotive parts. They had filed a declaration in terms of Rule 57G declaring both inputs and finished products as under sub-heading 8409.00. Show cause notice dated 20-10-1995 was issued seeking recovery of Rs. 39,322/- as credit wrongly taken during June, 199 .....

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..... l and upheld the lower order. Hence this appeal. 2. Shri Bhargave submits that the supplier of the inputs was M/s. Paranjpe Metals, who earlier had classified the goods under Chapter 73 but were later persuaded by the department to show the classification of the unmachined castings as under Chapter 84. Later on, however, the Commissioner (Appeals) in his Order No. P-463/94, dated 19-12-1994 .....

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..... in their judgment in the case of Shivaji Works Ltd., 1994 (69) E.L.T. 674 where such castings were declared to be classifiable under Heading 73.25 and not under Chapter 84 to 87. Shri Bhargave shows me later orders in identical circumstances where identical show cause notices were dropped by the Assistant Commissioner. 5. The analysis above would show that the inputs at all times were falli .....

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