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2017 (12) TMI 1176 - AT - Central ExciseValuation - towers used for transmission of signals - inclusion of items consumed for the purpose of erection of tower. - Held that: - the Hon’ble Supreme Court in the case of PCC Pole Factory 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 carrying out any further business activity - appeal allowed - decided in favor of appellant-assessee.
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