2015 (3) TMI 514

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....(AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No. BR/155/Th-II/2005 dated 17.5.2005 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV, wherein he had upheld the order of the adjudicating authority dated 28.9.2004, wherein the appellant M/s Prominence Electric (India) Pvt. Ltd., Palghar was denied CENVAT Credit amounting to Rs. 1,81....

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.... which the appellant procured, are not excisable goods attracting Central Excise levy. Therefore, a show-cause notice dated 24.5.2004 was issued to the appellant proposing to deny CENVAT Credit of Rs. 1,68,670/- procured by the appellant during the period 29.5.2003 to 11.9.2003. The notice was adjudicated and the demand was confirmed along with interest and in appeal, the lower appellate authority....

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....such credit may not be reversed. The Hon'ble High Court of Gujarat in the case of Raajratna Metal Industries Ltd. Vs. Union of India - 2013 (294) ELT 192 (Guj) has also considered an identical issue and held that in view of the retrospective amendment made to Rule 16 of the Central Excise Rules, 2002, firms drawing wire from wire rods have to be treated as assessee and if duty has been paid th....