CENVAT credit entitlement extended to wire drawing units that paid duty on cleared goods, treated as duty paid by remover. Rule 16 of the Central Excise Rules, 2002 is amended to treat a wire drawing unit that clears goods after paying duty at the applicable drawn wire rate and on the value determined under the Act as an assessee, and to allow the amount so paid to be taken as CENVAT credit as if duty were paid by the assessee who removes the goods.