TMI Blog2013 (9) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - E/2090/2005 - - - Dated:- 11-2-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Mr. M.S. Negi, DR For the Respondent: Mr. Jiten Sighal JUDGEMENT Per Ms. Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. We have heard Shri M.S. Negi, learned DR appearing for the revenue, and Shri Jiten Singhal appearing for the respondent. 2. Brief facts of the appeal are that the Appellants are engaged in the manufacture of Aluminum Conductors including ACSR conductors falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CENVAT Credit Rules, 2002. 3. The said order was challenged by the respondent before the Commissioner (Appeals), who allowed the appeal by observing as under:- I have carefully gone through the case records, submission made in appeal memorandum and during the course of personal hearing. I find that the adjudicating authority has disallowed CENVAT credit to the appellant on the grounds that they had purchased steel wires, whereas the wire drawn from wire rods process does not amount to manufacture in view of decision of Hon'ble Supreme Court in the case of Technoweld Industries V/s CCE, Jaipur reported in 2003(155) ELT 209 (SC) and C.B.E.C.s Circular No, 720/36/2003-CX, dated 29.05.2003, therefore, the supplier of inputs was not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and therefore, the imposition of penalty is also not justified. Hence the ratio of decision of abovesaid case law of Hon'ble Supreme Court is not applicable in the appellant s case. So far as the excisability of the steel wires is concerned, the authorities having jurisdiction over the appellant cannot question it. The appellant s case is squarely covered by the ratio of the various decisions. 4. The revenue in the memo of appeal have again reiterated the same very ground that drawing of wire from wire rod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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