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TMI Blog2008 (1) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order Per Shri T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 107/2005 (H-I) CE dated 30.06.2005 passed by the Commissioner of Customs & Central Excise (Appeals - I), Hyderabad. 2. The appellants are manufacturers of Wires from Wire Rods. They availed Cenvat credit on capital goods as well as the input wire rod in order to manufacture the wires, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture. Since the appellants during the relevant period followed the Board's circular the matter was taken up the Ministry. In fact, earlier instructions were issued to keep all the show cause notices pending in the call book and no coercive action has to be taken till further orders. 3. The learned Counsel Shri Negi, who appeared on behalf of the appellants brought to our notice Taxation Laws Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, at any time during the period commencing on and from the 29th day of May, 2003 and ending with the 8th day of July, 2004 under the rule as amended by sub-section (1), shall be deemed to be and always to have been, for all the purposes, as validly and effectively ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Rules, 2002 as published vide notification No. G.S.R. 143 (E), dated the March 1, 2002 In the Central Excise Rules, 2002, in rule 16, after sub-rule (3), the following provisos shall be inserted, namely:- 'Provided that for the purposes of this rule, 'assessee' shall include wire drawing unit, which has cleared the goods on payment of an amount equal to the duty at the rate applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit as if it was the duty paid by the assessee who removes the goods. In view of the taxation laws amendment act 2006, which amended Rule 16 of the Central Excise Rules, the demand made by the Lower Authority and confirmed by the Commissioner (Appeals) does not survive. Therefore, we allow the appeal with consequential relief. (Operative portion of this Order was pronounced in open court on con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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