2016 (3) TMI 1330

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..... t to manufacture, but the Central Excise duty paid on removal of “H.B. Wire” and “Binding Wire” has been accepted by the department and retained as Government dues. Issue is no more res-integra and decided in the case of R.B. Steel Services and Ors. v. CCE, Rohtak [2015 (1) TMI 292 - CESTAT NEW DELHI], where it was held that Cenvat credit cannot be denied, which has been utilized towards paymen .....

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..... y paid on inputs and capital goods used in the factory premises. Taking of Cenvat credit on the inputs and capital goods was objected to by the Central Excise Department on the ground that drawing of wires from the input namely, Wire Roads is not amounting to manufacture, and thus, the activity undertaken by the appellant does not attract levy of Central Excise duty. Hence, these is no question .....

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