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TMI Blog2015 (1) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... R Revenue is in appeal against Order-in-Appeal No. AT/450/M-III/2005, dated 29-8-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. The respondent herein is M/s. GKW Pvt. Ltd., LBS Marg, Bhandup. They received duty paid on Steel Wire and Brass Wire during the period Sept., 2003 to June, 2004 and utilized the same in the manufacture of steel screw, cotter pins, safety ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit of the same under the Cenvat Credit Rules and, therefore, the excise authority having the jurisdiction over the recipient of inputs cannot reopen the classification adopted by the officer having jurisdiction over the input supplier as held by the Tribunal in the case of Kerala State Electronic Corpn. - 1996 (84) E.L.T. 44 (Tri.), Trinetra Texturise Pvt. Ltd. - 2004 (166) E.L.T. 384 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CBE&C clarifying that drawing of wire from wire rods would not amount to manufacture. Accordingly, he pleads that the impugned order be set aside and the appeal allowed. 5. I have carefully considered the submissions advanced by the Revenue. 5.1 It is true that in the case of Technoweld Industries (supra), the Hon'ble Apex Court had held that the process of drawing wires from w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, it is not the case of the Revenue that the excise authorities having jurisdiction over the input supplier has questioned the classification and held that the payment of duty was incorrect. If that be so, the authorities at the receiver's end cannot question the classification or payment of duty and deny the Cenvat credit in respect of the duty paid by the supplier of the goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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