2007 (4) TMI 164

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..... /C-IV(SMB) - Dated:- 5-4-2007 - [Order per :] - Heard both sides. The issue involved in the above three appeals is one and the same as such they are being disposed of by a common order. 2. The issue relates to the denial of Modvat credit on aluminium wire and copper wire on the ground that drawing of the wire at the suppliers end does not amount to manufacture. Earlier Hon'ble Supreme Court .....

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