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2014 (2) TMI 322

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..... said Circular was over-ruled by a Circular 831/1/2006-C.X., dated 26.07.2006 wherein it has been clarified that the sum paid by the wire drawing unit in such cases will be treated as duty and shall be allowed as credit to the buyer of drawn wire as per the amendment took place in the Budget 2004. Further, vide Notification No.28/2010-C.E. (N.T.) dated 01.09.2010, it has been again clarified that .....

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..... were also not entitled to take credit on duty paid S.S. wires. The period in dispute is June 2003 to October 2003. Therefore, a show-cause notice was issued to the respondents. The adjudicating authority confirmed the demand against the respondents. On appeal before the Commissioner (Appeals), the adjudication order was set aside. Aggrieved by the said order the Revenue is in appeals. The respond .....

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