2007 (5) TMI 455

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....Advocate, for the Appellant. Shri A. Hore, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. Shri S.P. Mazumder, Ld. Advocate appearing for the appellants states that the appellants are receiving Aluminium scraps from battery manufacturers and processing the same into primary forms by melting in their Taloja Unit and subsequent....

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....fit to arrive at the assessable value. 3. Heard the ld. DR. 4. After hearing both sides and perusal of case records, we find that the facts of the case indicate buy-back arrangement and not a job work situation. Secondly, the cited decision of the Hon'ble Supreme Court does not address a case where job work is done in two different units of the same manufacturer. As such, the said ....