TMI Blog2012 (9) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 - E/943-946/2010 - A/2194-2197/2011-WZB/AHD - Dated:- 24-11-2011 - Shri M.V. Ravindran, Dr. P. Babu, JJ. REPRESENTED BY : Shri S. Suryanarayanan, Advocate, for the Appellant. Shri J.S. Negi, AR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. All these four appeals are directed against the very same Order-in-Original, hence they are being disposed of by a common order. 2. The relevant facts arising for consideration are that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared the wires on payment of duty. He relies on the Tribunal s decision in the case of Swastik Engineering v. CCE, Bangalore - 2010 (255) E.L.T. 261 (Tri.-Bang) and Velere Power India Pvt. Limited v. CCE, Bangalore-I - 2011 (265) E.L.T. 156 (Tri.-Bang) for such proposition. He would also rely upon the decisions of the Tribunal in the case of CCE, Indore v. M.P. Telelinks Limited - 2004 (178) E.L.T. 167 (Tri.-Del.) and CCE, Ranchi v. Gilooram Gourishankar - 2004 (167) E.L.T. 113 (Tri.-Kol.) for proposition that cutting of wire and enameling them will be the process incidental or ancillary for the manufacture of final products. He also relied on the judgment of CCE, Vadodara v. Narmada Chematur Pharmaceuticals Limited - 2005 (179) E.L.T. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that they were manufacturing Super Enameled Copper Wire Submersible Winding Wire ; that their main raw materials for these products were Copper Wire/Rod, Wire enameled (varnish) and Insulating Films; that the process of manufacturing Super Enameled Copper Wire was to draw the conductor out of the thicker size wire or Copper rod and then to put it to certain tests such as surface checking, size checking and then it was annealed, again it was tested for size, surface, elasticity, conductivity and resistance and tensile strength. Thereafter, it was insulated with wire enamel on vertical/horizontal Wire Enameling Machine, as per the size of the conductors. During the process, online samples are tested for the properness of baking/dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for dimension through Plain Faced Micrometer, for its softness by Elongation Testing Machine and Springiness Tester for conductivity and resistance and for tensile Strength of Wire on Tensile Machine; that the stage of conducting these tests were dimension, surface and out of roundness test were conducted before Pot-annealing/Intermediate Annealing and all the tests mentioned above including these ones were also conducted after Post-Annealing/Intermediate Annealing of the wire. Thereafter, either the wire was supplied to the enamelling machine, if it was of the final size for enamelling or if it was intermediate size then supplied for further drawing. Thereafter, the final size conductor was loaded in spool on the wire enamelling machines, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand to the same tests or requirement of tests, would be called similar. On being asked about the availment and admissibility of CENVAT Credit on the imported Super Enamelled Copper Wire being complete, finished and marketable goods in the form as it is and not an input which can be used to manufacture further excisable goods, he stated that the imported Super Enamelled Copper Wire was not manufactured as per their market s/customer s requirements; that the process mistakes which were bound to take place in the process of manufacturing Super Enamelled Copper Wire, as already detailed by him in the above paragraphs, without visual inspection of the entire length of the wire and without putting it to all the required tests as per requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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