2017 (2) TMI 1162

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.... of drawing of wire rod from thicker to thinner. This activity does not amounts to manufacture as held by the Hon'ble Supreme Court in the case of Technoweld Industries - 2003-TIOL-37-SC-CX. Therefore, for this non-manufacture activity, the appellant is not entitled for Cenvat credit on the inputs received by them. Considering this allegation, the adjudicating authority has denied the Cenvat credit. Being aggrieved by the order of the original authority, the appellant filed appeal before the Commissioner (Appeals) who allowed the appeal and set aside the order-in-original dated 30/11/2005. Therefore, the Revenue is before us. 2. Shri Ashutosh Nath, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the grou....

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....e have carefully considered the submissions made by both sides and perused the records. 5. We find that the credit on the wire rodes was denied only on the ground that the activity of drawing of wire from thicker to thinner gauge does not amount to manufacture as held by the Hon'ble Apex Court in the case of Technoweld Industries (supra). Rule 16 of Central Excise Rule 2001, which is relevant to the facts of the present case, reads as under: Rule 16. Credit of duty on goods brought to the factory. - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such r....