Taxability of job-work consumables and factual determination of dye transfer to fabric was left unchanged.

Chemicals used in job work were treated as taxable, while the extent to which dyes and colours were transferred to the fabric was a factual issue to be proved on evidence before the Assessing Officer. The text states that the Court followed its earlier decision on the same question and applied the same approach to the consumables used in the manufacturing process. On that basis, it records that no interference was called for and the appeal was dismissed.

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Issues: Whether interference was warranted with the finding that chemicals, dyes, colours and other consumables used in job work were taxable, and whether the matter required reopening or reassessment of the quantity transferred to the fabric.

Analysis: The appeal was disposed of by following the Court's earlier decision on the same legal question, which held that chemicals used in the job work are taxable, but the extent to which dyes and colours are transferred to the fabric is a factual matter to be determined on evidence by the Assessing Officer. The same approach was adopted here.

Conclusion: No interference was called for and the appeal was dismissed.

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