Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2003 (10) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (10) TMI 53 - SCH - Central ExciseValuation (Central Excise) - Enhancement in valuation - Captive consumption - Job work- Tribunal upheld the orders made by the authorities and took the view that "PCC poles are marketable and where the work is done by job work, there may be some margin of profit in such activity" - Held that:- Electricity Board itself was carrying on that job and has not assigned the job to any other person who can gain such profit and no business was carried on by the Electricity Board after manufacturing the poles and selling them out or dealing out with any other person. On the other hand, the poles were used for drawing electric lines over them for purpose of transmission of electricity - Decided in favour of assessee.
|