2017 (3) TMI 1632

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..... d into the turnover of the appellants. Appeal allowed - decided in favor of appellant. - E/499-502 & 504/2010-DB - Final Order Nos. 75293-75297/KOL/2017 - Dated:- 20-3-2017 - Justice Dr. Satish Chandra, President and Shri Devender Singh, Member (T) Shri A.K. Bhattacharjee, Consultant, for the Appellant. Shri S.S. Chattopadhyay, Supdt. (AR), for the Respondent. ORDER [Orde .....

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..... his background, we heard Shri A.K. Bhattacharjee and Shri S.S. Chattopadhyay, ld. Counsels for the parties. 4. After hearing both the parties and on perusal of record, it appears that during the period under consideration, the appellant was manufacturing salable goods. Some goods were obtained by supplying the raw materials to outside individuals/units. Thus the items were obtained on job-work .....

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..... first time in the wholesale market. The rules are clear on the computation of that value. If the valuation is made according to the rules as adumbrated in Empire Industries (supra) and as clarified by my learned brother in this judgment no difficulty should arise. 6. From the above, it is evident that job worker has been considered as manufacturer and the value of the goods will be considered .....

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