2005 (11) TMI 122

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..... stage. Accordingly, after dispensing with pre-deposit, I proceed to dispose of the appeal. 2. The appellant had taken Cenvat credit on MS Wire rods received from the manufacturer thereof during 29-5-2003 to 31-3-2004, amounting to Rs. 57,309/-. The Department took the view that the activity of drawing wires, which was performed by the supplier and resulted in the emergence of the above wire rod .....

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..... d that for the purpose of this rule, "assessee" shall include wire drawing units, which has cleared the goods on payment of an amount equal to the duty at the rate applicable to drawn wire on the date of removal and on the value determined under relevant provisions of the Act and the rules made thereunder: Provided further that the amount paid under the first proviso shall be allowed as CENVAT c .....

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