2017 (6) TMI 1233

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..... er Section 35G of the Central Excise Act, 1944 impeaches the order dated 9-3-2006 of the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) [2006 (199) E.L.T. 865 (Tri.-Mumbai)]. 2. The appeal was admitted on 21-6-2007 on the following substantial question of law :- "Whether the appellant was liable to add any margin of profit to the cost of production of P.C. Poles in terms of R .....

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..... he issue involved in the present case is valuation of P.C. Poles manufactured by the appellant-assessee and used by State Electricity Board in transmission of electricity. 5. The impugned order of the Tribunal has recorded the fact that the P.C. Poles manufactured by the appellant-assessee is not sold by them and, therefore, the valuation has to be determined in terms of the Valuation Rules. .....

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..... d not be applicable as the goods are not used for production or manufacture of other articles either by the assessee or by any other person on its behalf. Thus Rule 8 would not be applicable and the assessment would have to be a best judgment assessment in terms of Rule 11 of Valuation Rules, 2000. 6. In view of the decision of the Apex Court in Mahindra Ugine Steel Co. Ltd. (supra), no faul .....

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