Case Law Details
Case Name : CCE Vs. PRP Wire Ropes (CESTAT Mumbai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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The appellant (sic) is engaged in the manufacture of thinner wire from thicker wire by the process of drawing wire rods. They are availing CENVAT Credit on the input and paying excise duty on the final products i.e. drawn wire. The department’s case is that since at the relevant time, the drawing of wire did not amount to manufacture, the appellant’s activity is not excisable activity. Therefore, they were not supposed
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