2004 (4) TMI 443

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..... Satapathy, Member (T)]. Heard both sides. The appellants received Coal Tar from M/s. Tisco free of cost for processing in their factory as per a Work Order . After processing, they delivered the entire quantity of pitch back to M/s. Tisco and also part quantity of the Anthracene oil recovered from the Coal Tar. They received Rs. 3,200/- per metric ton of the Anthracene oil delivered to M/s. .....

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..... oof to that effect. No evidence has also been produced before us to substantiate the claim that the anthracene oil supplied to M/s. Tisco was different from what has been sold outside. 3. The appellants have also claimed that the supply made to M/s. Tisco should be deemed to be sale since they are a job worker for M/s. Tisco and the assessment should be done on the basis of job charges of Rs. .....

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