https://www.taxtmi.com/caselaws?id=237025 CENVAT credit on steel wires used to manufacture ACSR conductors was held admissible to the recipient unit because the credit was taken on inputs actually received and used in dutiable final products. The dispute whether the supplier's wire-drawing process amounted to manufacture did not justify denial of credit at the recipient stage when duty had been paid on the goods received. The retrospective insertion of Rule 16(3) of the Central Excise Rules, 2002 also regularised the position for the relevant period by treating the amount paid by the wire-drawing unit as eligible for credit as duty paid, so the Revenue's challenge failed. en-us Mon, 11 Feb 2013 00:00:00 +0530 Mon, 16 Sep 2013 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237025 CENVAT credit on steel wires used to manufacture ACSR conductors was held admissible to the recipient unit because the credit was taken on inputs actually received and used in dutiable final products. The dispute whether the supplier's wire-drawing process amounted to manufacture did not justify denial of credit at the recipient stage when duty had been paid on the goods received. The retrospective insertion of Rule 16(3) of the Central Excise Rules, 2002 also regularised the position for the relevant period by treating the amount paid by the wire-drawing unit as eligible for credit as duty paid, so the Revenue's challenge failed. Case-Laws Central Excise Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237025