2004 (4) TMI 456

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....han, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The issue raised in these appeals is common. Therefore, we proceed to dispose of all the appeals under a common order. 2. The appellants are engaged in the manufacture of PP/HDPE fabrics and sacks falling under sub-heading 3926.90 and 3923.90 respectively. The g....

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....after conversion done by the job workers. In support of the above contentions, the appellants placed reliance on the decisions of this Tribunal in the case of (a) Savita Chemicals Ltd. v. C.C.E - 2000 (119) E.L.T. 394 affirmed by the Supreme Court in 2001 (130) E.L.T. A262 (S.C.) (b) Castrol India Ltd. v. C.C.E. - 2000 (118) E.L.T. 35 affirmed by the Supreme Court in 2000 (121) E.L.T. A224 (S.C.) ....

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.... sold as such to wholesale dealers. Certain portion of the yarn were sent to job workers for dyeing. From the job workers the dyed yarn is received back. They were subsequently sold to other dealers. Rejecting the stand taken by the Revenue the Tribunal took the view that even if the process of dyeing involves manufacture, the job worker is carrying on the manufacturing process. So, that job worke....