https://www.taxtmi.com/caselaws?id=3336 The Tribunal allowed the appeals, granting relief to the appellants in a case concerning the interpretation of the term "manufacture" in relation to drawing wires from wire rods for excise duty purposes. Following amendments to the Central Excise Act and Rules, which explicitly stated that wire drawing constituted manufacture, the appellants were able to avail Cenvat credit on the duty paid. The Tribunal set aside the Commissioner's orders, allowing the appeals with consequential relief and disposing of a miscellaneous application. en-us Mon, 29 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3336 The Tribunal allowed the appeals, granting relief to the appellants in a case concerning the interpretation of the term "manufacture" in relation to drawing wires from wire rods for excise duty purposes. Following amendments to the Central Excise Act and Rules, which explicitly stated that wire drawing constituted manufacture, the appellants were able to avail Cenvat credit on the duty paid. The Tribunal set aside the Commissioner's orders, allowing the appeals with consequential relief and disposing of a miscellaneous application. Case-Laws Central Excise Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3336