https://www.taxtmi.com/caselaws?id=341115 GI wires captively consumed in the manufacture of stay wire and barbed wire, both cleared on payment of duty, supported entitlement to Cenvat credit where the Revenue failed to substantiate its claim that the process was confined to mere galvanisation and not manufacture. The lower appellate authority's finding that the adjudicating authority had not proved the basis for denial remained undisturbed, and no substantial ground was shown to dislodge it. On that record, the challenge to credit failed and the order allowing the assessee's claim was sustained. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 30 Mar 2017 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341115 GI wires captively consumed in the manufacture of stay wire and barbed wire, both cleared on payment of duty, supported entitlement to Cenvat credit where the Revenue failed to substantiate its claim that the process was confined to mere galvanisation and not manufacture. The lower appellate authority's finding that the adjudicating authority had not proved the basis for denial remained undisturbed, and no substantial ground was shown to dislodge it. On that record, the challenge to credit failed and the order allowing the assessee's claim was sustained. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341115