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TMI Blog2000 (12) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of goods manufactured on job work basis by the respondent. Yarn is manufactured by the respondent both on its own and on job work basis. The appeal of the revenue contends that since the yarn manufactured on job work basis is of the same quality and count as the yarn manufactured by the respondent on his own, the price of the latter should be taken as the assessable value of the former. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Carbon Ltd. v. CCE, Shillong [1998 (104) E.L.T. 762 (T)] in support of his contention. Learned Departmental Representative also submitted that the decision of the Tribunal in India Carbon Ltd. had gone before the Supreme Court in appeal and the Apex Court has not interfered with the finding on law in that order as reported in [1999 (105) E.L.T. 257 (S.C.)]. 3. We have perused the records and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a fresh decision after going into evidence. That order therefore cannot be relied upon in support of the proposition that goods manufactured on job work basis can be assessed on the basis of value of comparable goods. Legal conclusion sought to be deduced from the Apex Court's decision in India Carbon Ltd. case that both the goods are to be assessed on the comparable nature of the goods manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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