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1997 (5) TMI 247 - CEGAT, NEW DELHIExtract: .......loy Wire Rod. Hence the input Aluminium Alloy Wire Rod is an input for aluminium alloy conductor. We have also seen the cases cited and relied upon by both the sides. We find that the declaration covers the input as well as the final product. In this view of the matter, we allow the appeal. Consequential relief shall be admissible to the appellant.
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