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2013 (9) TMI 457 - AT - Central ExciseCenvat Credit availment - Credit of duty availed by the Supplier (manufacturer) on drawing of wire / rods – Process of drawing of wires from wire rods does not amount to manufacture under section 2(f) of Central Excise Act, 1944 as per the various decisions of Apex court – retrospective amendment - Held that:- The issue decided in the abovesaid case by the Supreme Court related to the excisability of such wires drawn from wire rods, which has no direct applicability in the appellants case – Taken the credit correctly of the amount of duty paid on the steel wires used in the manufacture of ACSR conductors, which are cleared on payment of duty from the factory of the appellant - This availment of CENVAT credit is in accordance with the provisions of rule 3 of Cenvat Credit Rules, 2002 – Decided in favor of Assessee.
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