2006 (8) TMI 412

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..... spondent. [Order]. Heard both sides. 2. The issue involved in this appeal is whether an activity of drawing of wire from wire rod amounts to manufacture or not. 3. The appellants are engaged in the manufacture of parts and accessories of electrical fans. They have availed Cenvat credit of duty paid on redrawn MS wires received from the suppliers M/s. Tata SSL Ltd. and M/s. Precise Al .....

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..... s with interest and imposed equal penalty on the appellants. On filing the appeal, the Commissioner (Appeals) in the order-in-appeal has upheld the order-in-originals and the appeals are rejected. Hence this appeal. The appellants undertake to file another formal appeal as there are two orders are involved. 4. Taxation Laws (Amendment) Act, 2006 given effect retrospectively from the period 29-5- .....

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