2015 (10) TMI 2836

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..... vat credit - HELD THAT:- The facts of the case are not in dispute. As the respondent has paid the duty on SE Copper wire purchased from the supplier and taken the Cenvat credit. Although SE Copper wire is not dutiable but the respondent has paid the duty, they have taken Cenvat credit correctly as per Rule 3 of the Cenvat Credit Rules, 2004. There are no merit in the Revenue s appeal - appeal .....

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..... ed against the respondent to deny the Cenvat credit on SE copper wire procured by the respondent. Consequently, the duty was demanded along with interest. The show cause notice was adjudicated. Demand of duty by denying Cenvat credit on SE Copper wire was confirmed along with interest. Penalty was also imposed on the respondent. The said order was challenged by the respondent before the ld. Commis .....

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