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TMI Blog2019 (3) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the purchase value of fabric and embellishments used for job work could not be dissected and arrived at. The petitioner's specific case is that the delivery challan of fabric and material for the purpose of job work will only contain the quantity and not the price, since the petitioner has to complete this job of stitching and returning the finishing goods to the principal. Once the revenue accepts that the petitioner has also done job work, it has to analyse as to whether the documents produced by the petitioner support the stand taken by the petitioner that they have done job work. We are of the view that the Tribunal should not have rejected the documents solely on the ground that the value of the material has not been mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y supported by delivery challans, only job work? 4. The assessee's case is that they received fabric and other material from their principal for the purpose of stitching and redelivery and it is only a job work. On a perusal of the assessment order dated 31.03.2005, for the year under consideration namely 2003-04, it is seen that the assessee has produced certain documents to establish that they have carried on job work. The Assessing Officer while discussing about the documents, rejected the same on the ground that they are unauthenticated Xerox copies and the delivery challans are not relevant for the assessment year under consideration. 5. The assessee's case is that a bunch of documents were produced before Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embellishments used for job work could not be dissected and arrived at. The petitioner's specific case is that the delivery challan of fabric and material for the purpose of job work will only contain the quantity and not the price, since the petitioner has to complete this job of stitching and returning the finishing goods to the principal. 8. The assessee's further case is that the bunch of documents which was produced before the Assessing Officer was once again produced before the Tribunal. A copy of paper book filed before the Tribunal containing the list of documents file was produced before us. In our considered view, once the revenue accepts that the petitioner has also done job work, it has to analyse as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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