Best use of Gems ?

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Originally Posted by Bruschi

Barracks and/or spell factory for more efficient raiding sessions.

Also, when an upgrade is going to finish at an inconvenient time, can gem the final hours or minutes relatively cheaply.

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This. Exactly this.

Instead of barracks or dark barracks I boost my heroes to have them available for every raid.

Obviously save them to buy the Mighty Statue :P