https://www.taxtmi.com/caselaws?id=327854 The Tribunal dismissed the Revenue's appeal, affirming that converting steel wire rods into Copper Coated CO2 Mig Welding Wires amounts to "manufacture." The respondent was deemed eligible for Cenvat Credit on inputs used in the process, despite the process not fully constituting manufacture. Rule 16 of the Central Excise Rules, 2002, supported this eligibility. The Tribunal emphasized that the process involved transformative steps beyond mere drawing wire, distinguishing it from the precedent set in Technoweld Industries. The appeal was dismissed, and the cross-objection was disposed of accordingly. en-us Thu, 28 Jan 2016 00:00:00 +0530 Wed, 21 Dec 2016 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327854 The Tribunal dismissed the Revenue's appeal, affirming that converting steel wire rods into Copper Coated CO2 Mig Welding Wires amounts to "manufacture." The respondent was deemed eligible for Cenvat Credit on inputs used in the process, despite the process not fully constituting manufacture. Rule 16 of the Central Excise Rules, 2002, supported this eligibility. The Tribunal emphasized that the process involved transformative steps beyond mere drawing wire, distinguishing it from the precedent set in Technoweld Industries. The appeal was dismissed, and the cross-objection was disposed of accordingly. Case-Laws Central Excise Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327854