2003 (10) TMI 601

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...., Manager and Vishal Agarwal, CA, for the Appellant. S/Shri A.K. Saxena and B. Chandra, D.R., for the Respondent. [Order]. -  The common question for consideration in these appeals is whether such articles of wires and cables, components of machinery etc which were required for manufacture of the finished product but did not directly result in the emergence of a product would be considered....