https://www.taxtmi.com/caselaws?id=120648 The appellate tribunal upheld the decision in favor of the respondents, allowing them to avail the Cenvat credit on duty paid for the copper wire. The tribunal recognized that the process of manufacturing insulated PVC wires from bare wire constitutes manufacturing, making the respondents eligible for the credit. The tribunal deemed the impugned order legally sound and dismissed all revenue appeals, affirming the respondents' right to claim the credit despite the manufacturer's erroneous duty payment on the bare wire. en-us Thu, 13 Jul 2006 00:00:00 +0530 Mon, 23 Jul 2012 12:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120648 The appellate tribunal upheld the decision in favor of the respondents, allowing them to avail the Cenvat credit on duty paid for the copper wire. The tribunal recognized that the process of manufacturing insulated PVC wires from bare wire constitutes manufacturing, making the respondents eligible for the credit. The tribunal deemed the impugned order legally sound and dismissed all revenue appeals, affirming the respondents' right to claim the credit despite the manufacturer's erroneous duty payment on the bare wire. Case-Laws Central Excise Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120648