ORDER
Jyoti Balasundaram, Member (Judicial)
1. The appellants who are manufacturers of excisable goods classifiable under Chapter 32, 38 and 39 of the Schedule to the CETA, 1985 are aggrieved by the order of the Commissioner of the Cental Excise (Appeals) upholding the Assistant Commissioner’s order whereby he denied credit of Rs. 13,931/- on inputs used in the manufacture of catalysts and retarders/accessories on the ground that the final products were properly declared in the declaration filed in terms of Rule 57G of the Central Excise Rules, 1944.
2. On hearing both sides and perusing the records I find that this is not a case of non-declaration of final products but declaration of wrong classification which has also been explained by the appellants as due to error, and which has been corrected by showing the correct classification under Chapter heading 3815.00 in the classification list filed on 01/03/1993. Since the final products of the appellants have been shown correctly and it is only the Chapter heading under the Tariff which was initially wrongly shown as CETA sub-heading 3215.00 and in the absence of any dispute relating to the duty paid nature of the inputs and utilisation thereof in their declared final products, there is no ground for disallowing credit availed during the period September to November, 1993 (period in dispute), I therefore set aside the impugned order and allow the appeal.
3. The appeal is hereby allowed.