2002 (9) TMI 438

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..... ocate, for the Respondent. [Order per : Justice K.K. Usha, President]. -  This appeal at the instance of the Revenue is directed against the order passed by the Commissioner of Central Excise (Appeals), Bombay, dated 31-7-96. 2. The respondent is engaged in the processing of textile fabrics on job work basis. Four show cause notices were issued to the assessee demanding duty on the fa .....

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..... tory gate the value of the grey clothes handed over to the processor has necessarily to be taken into consideration. If wastage during the process has to be fixed at 5% it requires 100 sq. metre of grey fabric for removing 95 sq. metre of processed grey fabric at the factory gate. Therefore, to arrive at the intrinsic value of the grey cloth shrinkage has also to be taken into consideration. 3.&e .....

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