https://www.taxtmi.com/caselaws?id=246500 Wire drawing from wire rods was treated as manufacture for the relevant period because the binding departmental circular in force then classified it that way. That circular could not be disregarded by lower authorities when determining eligibility to Cenvat credit, and its later withdrawal did not change the legal position for the material period. A subsequent retrospective amendment also supported credit on drawn wire cleared on payment of duty during the specified period. On that basis, Cenvat credit on inputs used in the process was available to the assessee. en-us Mon, 25 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246500 Wire drawing from wire rods was treated as manufacture for the relevant period because the binding departmental circular in force then classified it that way. That circular could not be disregarded by lower authorities when determining eligibility to Cenvat credit, and its later withdrawal did not change the legal position for the material period. A subsequent retrospective amendment also supported credit on drawn wire cleared on payment of duty during the specified period. On that basis, Cenvat credit on inputs used in the process was available to the assessee. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246500