TMI Blog2014 (3) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... e and if the supplier has issued Cenvatable invoice by paying duty thereon then it cannot be said that he is not required to pay duty and the respondent cannot take the credit - if the activity does not amounts to manufacture the duty paid by the assesse is equal to reverse of credit. The supplier of the wire has paid duty and as per Rule 9 of CENVAT Credit Rules, 2004, if duty has been paid, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent is manufacturer of Springs and Press Pans. To manufacture the above cited goods, the respondents procure S.S. Wire from the market. The supplier of S.S. wire paid duty against which the respondents took credit. The contention of the Revenue is that drawing of wires from wire rods does not amount to manufacture therefore, duty was not payable at all and, consequently, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w my attention to the Board's Circulars No. 720/36/2003-CX dated 29.05.2003 and NO. 570/7/2001/CX dated 16.02.2001. The respondents also relied on the decision in the case of CCE Vadodara v. Hylite Cables - 2007 (212) ELT 284 (Tri- Ahmd.), Hind Enterprises v. CCE Jaipur - 2003 (151) ELT 87 (Tri.Delhi) and Ajinkya Enterprises - 2013 (288) ELT 247 (T) which has been affirmed by the High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, relying on these case laws by the learned A.R are no help to the Revenue and the same are not corroborative of the facts of the case in hand. Therefore, it cannot be relied on. Further, the learned A.R. has not appreciated the Board's Circular No. 570/7/2001/CE dated 16.02.2001 wherein the Board has held that drawing from wire from wire rod should amounts to manufacture. When the Board it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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