2011 (7) TMI 605

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.... Per M.V. Ravindran (for the Bench): This appeal is filed by Revenue against order-in-appeal No. 164/CE/ DLH/2004 dated 14.12.2004. 2. The relevant facts that arise for consideration are that the respondents herein availed Cenvat credit of duty on inputs i.e. copper wire / copper wire rods and are engaged in the manufacturing of copper wire and copper strips. Show cause notice dated 11.2.20....

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....ng wire does not amount to manufacture, any Cenvat credit of the duty paid on inputs is not eligible as per the provisions of Rule 6(1) of Cenvat Credit Rules, 2002. It is his submission that since the respondents has availed the Cenvat credit which is not eligible during the relevant period, the order of the adjudicating authority is correct and should be restored by setting aside the impugned or....

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....emand of duty which has been confirmed by the adjudicating authority and set aside by the learned Commissioner (Appeals) is in respect of Cenvat credit availed by the assessee-respondent on the inputs used for drawing of wire. It is also not disputed that the final product cleared by the respondent-assessee is on payment of appropriate duty during the relevant period. We find that the learned Comm....