https://www.taxtmi.com/caselaws?id=245464 The Tribunal upheld the Commissioner (Appeals) decision to allow Cenvat credit on inputs for wire drawing activity, citing duty paid on the final product as sufficient compliance despite wire drawing not constituting "manufacture." The Tribunal referenced a CBEC Circular permitting retroactive credit regularization, aligning with precedents and rejecting Revenue's appeal. en-us Thu, 04 Aug 2011 00:00:00 +0530 Tue, 11 Mar 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245464 The Tribunal upheld the Commissioner (Appeals) decision to allow Cenvat credit on inputs for wire drawing activity, citing duty paid on the final product as sufficient compliance despite wire drawing not constituting "manufacture." The Tribunal referenced a CBEC Circular permitting retroactive credit regularization, aligning with precedents and rejecting Revenue's appeal. Case-Laws Central Excise Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245464