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TMI Blog2009 (4) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 1,05,32,336/- and penalty of identical amount. The said duty stands confirmed against the applicant by denying them the benefit of Modvat credit of duty paid on the towers, which are used by them for providing telephone/mobile services. 2. Learned advocate has drawn our attention to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise reported in 2006 (198) E.L.T. 226 (Tri. - Mumbai). It was held in the said judgments that the erection of towers (BST & BSC) by assembling various components does not amount to manufacture as no excisable goods emerge, as the towers are attached to earth. As such submits the learned D.R., that since towers had been held to non excisable, the availment of the credit by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case. The issue before Hon'ble Bombay High Court was not in respect of availment of credit and was on the issue of the excisability of the tower, with which we are not concerned, prima facie, in the present matter. As the unconditional stay has been granted to the other appellants, we are of the view that the present appellant is also required to be extended the same benefit. We order acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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