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TMI Blog2018 (2) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... y Vs. CCE, [2003 (10) TMI 53 - SUPREME COURT OF INDIA], allowed the 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute relates to the applicability of the Rules regarding valuation of the product manufactured by the assessee-appellants which is neither used in the production nor manufacture of final product, but consumed for the purpose of erection of tower. In the absence of any specific rule being applicable for the purpose of valuation, residuary clause under the said Rules and particularly which is compris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice of Excisable Goods), Rules 2000. The 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, 2003 (158) ELT 429 (SC), allowed the 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 bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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