2007 (10) TMI 128

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..... amended w.e.f. 9.7.04 specifying above activity as manufacturing so Sec. 11D is not applicable as duty paid on wire now stands regularized – Appeal of assessee allowed.
Justice R.K. Abichandani, President and Shri M. Veeraiyan, Member (T) [Order per : M. Veeraiyan, Member (T)]. - Heard both sides. 2. The issue involved in both the appeals are identical and hence being disposed of by a common .....

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..... w.e.f. 9-7-2004 making specifically drawing of wires from wire rods as amounting to manufacture. In addition, Rule 16 of the Central Excise Rules, 2002 has been retrospectively amended to declare wire drawing units as "assessees" for the period 29-5- 2003 to 8-7-2004 thus enabling them to avail Cenvat credit in this period. This position has also been clarified by the Board vide their Circular No .....

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