2005 (11) TMI 476

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.... the Appellant Shri S.S. Bhagat, SDR for the Respondent ORDER Per : Mr. Archana Wadhwa, Member (Judicial) : 1. After allowing the stay petition, we take up the appeal itself inasmuch as the issue is covered by the earlier decision of the Tribunal. Cenvat credit has been denied to the appellants on the ground that inasmuch as the activity of drawing of steel wires from rods does not amo....