2006 (3) TMI 10

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..... eared for respondents. There is also no adjournment request Heard Shri M.K.Srivastava, learned SDR appearing for the department. 2. The issue involved in this case is valuation of P.C. poles manufactured by the respondents and used in the transmission of electricity by the respondents themselves. The lower appellate authority has set aside the order-in original assessing the goods on the basis o .....

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..... or on his behalf in the production or manufacture of other articles, the value shall be one hundred and ten percent of the cost of production or manufacture of such goods." In the instant case, though the impugned goods are used by the respondents themselves but it is so used for transmission of electricity and not in the production or manufacture of other articles. Hence we are of the view tha .....

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