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2018 (2) TMI 1384 - AT - Central ExciseValuation - 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 - applicability of Rule 11, residuary clause - 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.
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