2004 (4) TMI 456

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..... rder per : Justice K.K. Usha, President]. The issue raised in these appeals is common. Therefore, we proceed to dispose of all the appeals under a common order. 2. The appellants are engaged in the manufacture of PP/HDPE fabrics and sacks falling under sub-heading 3926.90 and 3923.90 respectively. The goods manufactured are sold at the factory gate on payment of duty. In addition to the sa .....

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..... placed reliance on the decisions of this Tribunal in the case of (a) Savita Chemicals Ltd. v. C.C.E - 2000 (119) E.L.T. 394 affirmed by the Supreme Court in 2001 (130) E.L.T. A262 (S.C.) (b) Castrol India Ltd. v. C.C.E. - 2000 (118) E.L.T. 35 affirmed by the Supreme Court in 2000 (121) E.L.T. A224 (S.C.) and (c) Malwa Cotton Spg. Mills v. C.C.E. - 2001 (132) E.L.T. 671. 4. Learned Departmental R .....

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..... the job workers the dyed yarn is received back. They were subsequently sold to other dealers. Rejecting the stand taken by the Revenue the Tribunal took the view that even if the process of dyeing involves manufacture, the job worker is carrying on the manufacturing process. So, that job worker alone is to be made liable for duty on that manufacturing process. It was held that assessable value in .....

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