2015 (10) TMI 2836

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ainst the impugned order. 2. The facts of the case are that the respondent is engaged in manufacture of distribution transformers. The respondent procured SE copper wire from M/s. Emm Kay Industries Ltd., Jalandhar and M/s. Millennium Wire Pvt. Ltd., Jalandhar. The respondent took Cenvat credit on these inputs. The Revenue is of the view that as the supplier of these inputs namely SE copper ....