2006 (8) TMI 484

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..... er]. After hearing both sides, requirement of pre-deposit is waived and the appeal is taken up for hearing with the consent of both sides. 2. Shri A.V. Naik, the learned advocate appearing for the appellants states that this case relates to eligibility to credit of duty paid on Stainless Steel Wires received by the appellants. The period in dispute is from June, 2003 to November, 2003. S .....

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..... age (on wire-rod), credit taken by the downstream user of drawn wire and the amount paid as central excise duty on clearance of drawn wire. In other words, wire drawing units, which had paid a sum equal to duty leviable on drawn wire, would be eligible to avail the credit of duty paid on inputs and utilize the same for payment of duty on drawn wire for the period of amendment. The sum paid by th .....

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