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TMI Blog2001 (5) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. The issue raised in this appeal is valuation of electricity poles manufactured by M/s. Electricity Pole Manufacturing Unit, Sahupuri, Varanasi. It would appear that the unit is a division of UPSEB. Electricity poles manufactured by the unit are used by the UPSEB. The transfer of the electricity poles from manufacturing division to the Electricity Board, it would appear, is done on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(a) of the Central Excise Act. 2. Upon perusing the records and hearing both sides, we find that the manufacturer is a division of UPSEB and there was no sale of the electricity poles. Therefore, the Revenue is right in its contention that the valuation of the electricity poles should be made under Rule 6(b)(ii) of the Central Excise Valuation Rules. All the same there is no requirement, as a m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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