2000 (12) TMI 210

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....r (T)]. - The dispute is about valuation of goods manufactured on job work basis by the respondent. Yarn is manufactured by the respondent both on its own and on job work basis. The appeal of the revenue contends that since the yarn manufactured on job work basis is of the same quality and count as the yarn manufactured by the respondent on his own, the price of the latter should be taken as the a....

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....f the Tribunal in the case of India Carbon Ltd. v. CCE, Shillong [1998 (104) E.L.T. 762 (T)] in support of his contention. Learned Departmental Representative also submitted that the decision of the Tribunal in India Carbon Ltd. had gone before the Supreme Court in appeal and the Apex Court has not interfered with the finding on law in that order as reported in [1999 (105) E.L.T. 257 (S.C.)]. 3. ....