2000 (3) TMI 242

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....llant. Shri A. Ashokan , JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal itself is taken up for disposal after waiving deposit as the issue for consideration is settled by the judgment of the Supreme Court and numerous decisions of the Tribunal. 2. The appellant is a job worker manufacturing chemicals out of raw materials supplied by persons to whom ....

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.... that alone form part of the assessable value of goods manufactured by the job worker. The profit to be earned by the seller of the goods was not one of these; on the other hand the Supreme Court specifically stated that this profit would not be included. Hence, we are unable to understand how after claiming to have relied on this judgment of the Supreme Court, which has been applied in a large nu....