https://www.taxtmi.com/caselaws?id=243725 CENVAT credit on S.S. wire purchased from a wire drawing unit could not be denied for clearances made between June 2003 and October 2003. An earlier circular had taken the view that buyers of S.S. wire were not entitled to credit, but a later circular and notification clarified that the amount paid by the wire drawing unit would be treated as duty and that credit to the buyer could not be refused for clearances up to 8.7.2004. On that basis, the denial of credit was unsustainable and the Revenue's appeal failed. en-us Fri, 29 Nov 2013 00:00:00 +0530 Sat, 08 Feb 2014 12:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243725 CENVAT credit on S.S. wire purchased from a wire drawing unit could not be denied for clearances made between June 2003 and October 2003. An earlier circular had taken the view that buyers of S.S. wire were not entitled to credit, but a later circular and notification clarified that the amount paid by the wire drawing unit would be treated as duty and that credit to the buyer could not be refused for clearances up to 8.7.2004. On that basis, the denial of credit was unsustainable and the Revenue's appeal failed. Case-Laws Central Excise Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243725