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Assuming the conductors are service conductors, Art 240.21 does not apply as 240.21 is for feeders.
230.42 provides guidance on the minimum size of service conductors.
We are monitoring the kw use of the panel with a shark meter. We put cts on the feeders into the panel and tapped the bus for the voltage reading. Does the wire we used from our taps to the fuses need to follow the feeder tap guidelines?