2017 (3) TMI 1632

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..... , Consultant, for the Appellant. Shri S.S. Chattopadhyay, Supdt. (AR), for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - Present appeals have been filed against Order-in-Original No. CCE/COMMR./KOL-I/ADJN./No. 3/2010, dated 30-3-2010. The period of dispute is 2004-05 to 2006-07. 2. Brief facts of the case are that during the period under consideration, the a .....

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..... e obtained by supplying the raw materials to outside individuals/units. Thus the items were obtained on job-work basis. 5. It may be mentioned that Hon'ble Supreme Court in the case of Ujagar Prints, Etc. Etc. v. Union of India & Others [1988 (38) E.L.T. 535 (S.C.)] has observed that :- "37. One more aspect will have to be reiterated. Computation of the assessable-value is one question .....

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..... the above, it is evident that job worker has been considered as manufacturer and the value of the goods will be considered in his hand. 7. Hence, as per the ratio laid down by the Hon'ble Supreme Court, the value of the goods obtained on the job work basis cannot be included into the turnover of the appellants. By excluding this value the items manufactured by the appellants comes below the .....

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