2009 (4) TMI 777

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....ndent. 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 Tr....

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....ioner 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 a....