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TMI Blog2017 (12) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee-Appellants where PCC Poles were used for transmission of the electric energy. There was no further activity of manufacture and no business was carried out by the Electricity Board. Identically, in the instant case, the towers were used by the assessee-Appellants for only transmission of the signals without carrying out any further business activity - appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in dispute is May 2007 to February 2011. 2. The brief facts of the case are that, the assessee-Appellants are Government of India Undertaking and providing the communication services. For that purpose, they had manufactured Microwave Tower. The dispute relates to the applicability of the Rules regarding valuation of the product manufactured by the assessee-Appellants which is neither used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Rule 8 thereof provides that : Where the excisable goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or manufacture of other articles, the value shall be 110% of the cost of production or manufacture of such goods. Rule 11 provides that : If the value of any excisable goods cannot be determined under the preceding rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of the assessee-Appellants where PCC Poles were used for transmission of the electric energy. There was no further activity of manufacture and no business was carried out by the Electricity Board. Identically, in the instant case, the towers were used by the assessee-Appellants for only transmission of the signals without carrying out any further business activity. 7. In the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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