2015 (10) TMI 2836

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..... gainst the impugned order. 2. The facts of the case are that the respondent is engaged in manufacture of distribution transformers. The respondent procured SE copper wire from M/s. Emm Kay Industries Ltd., Jalandhar and M/s. Millennium Wire Pvt. Ltd., Jalandhar. The respondent took Cenvat credit on these inputs. The Revenue is of the view that as the supplier of these inputs namely SE copper .....

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..... opper wire purchased from the supplier and taken the Cenvat credit. Although SE Copper wire is not dutiable but the respondent has paid the duty, they have taken Cenvat credit correctly as per Rule 3 of the Cenvat Credit Rules, 2004. 5. In these circumstances, I do not find any merit in the Revenue's appeal. Accordingly, same is dismissed by upholding the impugned order. (Dictated and prono .....

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