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2012 (9) TMI 411 - AT - Central ExciseCenvat credit – import of Copper Wire - department of the view that the appellants were not undertaking any manufacturing activity and hence they were ineligible for CENVAT Credit taken on the CVD paid on imported copper wire/rod – Held that:- Appellant had been carrying out a detailed process, which can be construed as an ancillary or incidental process for manufacturing a final product i.e. ‘Super Enameled Copper Wire’ or ‘Submersible Winding Wires’ - such detail process, which has been explained by the Power of Attorney holder of the assessee is consonance with the provisions of Rule 3 of the Cenvat Credit Rules, 2004 which requires manufacture by using inputs “in” or “in relation to” the manufacture of final products - appellant-assessee is eligible for the CENVAT credit of the duty paid as CVD on the imported Copper wire
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