2005 (11) TMI 122

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.... am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to dispose of the appeal. 2. The appellant had taken Cenvat credit on MS Wire rods received from the manufacturer thereof during 29-5-2003 to 31-3-2004, amounting to Rs. 57,309/-. The Department took the view that the activity of drawing wires, which....

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....e amendment added the following provisos to sub-rule 3 of Rule 16 ibid: 'Provided that for the purpose of this rule, "assessee" shall include wire drawing units, which has cleared the goods on payment of an amount equal to the duty at the rate applicable to drawn wire on the date of removal and on the value determined under relevant provisions of the Act and the rules made thereunder: Provid....