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2007 (4) TMI 164
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....ne 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 has held that drawing of MS wires from MS rods does not amount to manufacture in terms of Sec. 2(f) of Central Excise A....