2002 (12) TMI 483

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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, 1995 on such inputs on the ground that where both .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 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 accepted the correct classification as under sub-he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (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 falling under Chapter 73 although at the material time due to circum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X