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2005 (5) TMI 516 - CESTAT, NEW DELHIExtract: .......ted aluminium wires which are used by them for transmission of electricity to the motors of machines. Therefore, credit on these wires and cables is permissible under the rules. 5In the light of the discussions made above, the impugned order is set aside. The appeals of the appellants are allowed with consequential relief. (Pronounced in the Court)
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