2007 (10) TMI 128

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....eraiyan, Member (T)]. - Heard both sides. 2. The issue involved in both the appeals are identical and hence being disposed of by a common order. The appellants are drawing wires from wire rods and during the material period, they were paying duty on the final product, namely wires and consequently were availing Cenvat credit on the duty paid on the inputs, namely wire rods and wires of thicker ....