ORDER
1. After hearing the preliminary submissions made by Shri J.S. Agarwal, Advocate for the petitioner, the Bench felt that this was a fit case for disposing of the appeal itself straightaway. Accordingly, the views of the learned JDR, Shri Mohan Lal were ascertained regarding the feasibility of remanding the case to the original authority for de novo decision. Subject to his consent and that of Shri Agarwal, Ld. Counsel, we are taking the appeal itself for disposal after waiving the requirement of pre-deposit of the impugned amount of duty and penalty. Shri J.S. Agarwal, the learned Counsel stated that initially the goods in question had been classified as articles of plastics under Chapter 39 and in view of that position they had not availed modvat benefit as the said Chapter was outside the purview of the modvat scheme. Subsequently, the Department has sought to re-classify the goods under Chapter 84. This Chapter being covered under the modvat scheme, they should be granted the benefit of modvat, if it is ultimately held that the classification proposed by the Deptt. is correct. As this position had not been properly gone into in the proceedings so far we deem it a fit case for remand to the Dy. Commissioner of Central Excise for de novo decision on merits after granting an opportunity of personal hearing to the appellants. We order accordingly. It will be open to the appellants to make their submissions including the right to modvat credit. If such a plea is raised in the de novo proceedings, the same may be considered by the authorities on merits without reference to the question that there had not been any declaration under Rule 57G of the Central Excises Rules at the time of receipt of the inputs.