2002 (12) TMI 418

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....lant. Ms. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - Challenge in this appeal at the instance of the assessee is against the Order passed by the Commissioner (Appeals), dated 26-2-2002. The appellant a unit of Madhya Pradesh Electricity Board, is engaged in the manufacture of PCC poles for distribution/ transportation of electrical energy. The issu....

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....xcluded the cost of the broken pipes from the cost of manufacture of good poles. We find merit in the contention raised by the appellants. Since they are paying duty on clearing the broken poles its cost cannot be added for the purpose of computing manufacturing cost of the good poles. No reason has been given by the Commissioner (Appeals) to reject the above claim. So also we find that the appell....