Crank Cases Valuation: Supervision Alone Doesn't Qualify as Job-Work; Orders Annulled for Lack of Merit and Consistency.

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....Valuation - crank cases - job-work activity or not - Any amount of supervision per se, may not be sufficient to treat the assessee-appellant as a job worker - there are no merit in the impugned orders on the merits as well as on the principles of consistency and consequently, the same are set aside. - AT....