Andhra Pradesh State Electricity Board vs Collector Of Central Excise on 21 February, 1984
On the issue of the excisability of the PCC Poles and clubbing of the clearances of generation of electricity and other various units, the matter is fully covered by the judgment of the Tribunal in the case of Andhra Pradesh State Electricity Board v. Collector of Central Excise, Hyderabad Cegat. Para Nos. 18, 30 and 31 of the said judgment are reproduced below: