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2017 (4) TMI 85 - AT - Central ExciseCENVAT credit - Revenue entertained a view that the process undertaken by the respondent in producing G.I. Wires does not amount to manufacture in terms of Rule 2(f) of the CER, 1944, accordingly, the Cenvat credit availed on H.B. Wire, Zinc, Furnace Oil and Hydrochloride Acid used for producing G.I. Wires appear to be incorrect and recoverable - Held that: - the Adjudicating Authority has not substantiated the charge that the said quantity of GI Wires has been put to only process of galvanisation. It was recorded that the said quantity of GI Wires has been captively used in the manufacture of stay wire and barbed wire, which have been cleared on payment of duty - there is no substantial ground in the present appeal by Revenue to rebut the findings recorded in the impugned order - appeal dismissed - decided against Revenue.
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