2017 (4) TMI 85

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....sh Agarwal, DR, for the Appellant. None, for the Respondent. ORDER The Revenue is aggrieved by order dated 3-12-2012 of Commissioner (Appeals)-I, Raipur. The respondent is engaged in the manufacture of G.I. Wire, Barbed wire, Stay Wire, etc. They were availing Cenvat credit on wire rods, H.B. Wire for use in the manufacture of G.I. Wires. The Revenue entertained a view that the process un....

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....3.584 Mts of GI Wires cleared by the respondent have undertaken the galvanisation process not amounting to manufacture. The respondent did not submit any evidence to support their case. The amount denied by the Original Authority is arrived at on pro rata basis. The respondent did not provide proper documentary clarification in support of their contention. As such, it was prayed that the impugned ....