https://www.taxtmi.com/caselaws?id=352907 The Tribunal set aside the Commissioner's orders regarding the valuation of products used in tower erection for communication services. The dispute focused on the applicability of valuation rules as the products were not used in the final product's production. Referring to Central Excise Valuation Rules, it was found that the goods were not consumed in production, making cost of production irrelevant. Drawing from a similar case involving PCC Poles, the Tribunal allowed the appeals, noting the absence of further manufacturing activities. The Tribunal's decision was supported by relief granted in a subsequent period, ultimately ruling in favor of the appellants. en-us Mon, 24 Jul 2017 00:00:00 +0530 Tue, 13 Feb 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352907 The Tribunal set aside the Commissioner's orders regarding the valuation of products used in tower erection for communication services. The dispute focused on the applicability of valuation rules as the products were not used in the final product's production. Referring to Central Excise Valuation Rules, it was found that the goods were not consumed in production, making cost of production irrelevant. Drawing from a similar case involving PCC Poles, the Tribunal allowed the appeals, noting the absence of further manufacturing activities. The Tribunal's decision was supported by relief granted in a subsequent period, ultimately ruling in favor of the appellants. Case-Laws Central Excise Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352907