TMI Blog2008 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ms. Sudha Koka, SDR, for the Respondent. [Order Per Shri T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 107/2005 (H-I) CE dated 30.06.2005 passed by the Commissioner of Customs Central Excise (Appeals - I), Hyderabad. 2 . The appellants are manufacturers of Wires from Wire Rods. They availed Cenvat credit on capital goods as well as the input wire rod in order to manufacture the wires, which were removed on payment of duty. There was also a circular of the Board dated 16.2.2001, wherein they had clarified drawing of wire from wire also would amount to manufactures and such wires are chargeable to appropriate duty of Central Excise. However consequent to the Apex Court decision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner as specified in column (2) of the Schedule for the period specified in column (3) of that Schedule against the rule specified in column (1) of that Schedule. (2) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, at any time during the period commencing on and from the 29th day of May, 2003 and ending with the 8th day of July, 2004 under the rule as amended by sub-section (1), shall be deemed to be and always to have been, for all the purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times. (3) For the purpose of sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods.' 4. On a very careful consideration of the issue, we find that the issue is covered by the Taxation Laws Amendment Act, according to which during the relevant period the assessee shall include wire drawing unit, which cleared the goods on payment of duty equal to the duty at the rate applicable to the drawn wire on the date of removal. It has also been said that the amount paid under it, it shall be allowed as cenvat credit as if it was the duty paid by the assessee who removes the goods. In view of the taxation laws amendment act 2006, which amended Rule 16 of the Central Excise Rules, the demand made by the Lower Authority and confirmed by the Commissioner (Appeals) does not survive. Therefore, we allow the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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