2005 (3) TMI 112

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..... TMI 124 - SUPREME COURT OF INDIA) was applicable without determining the further question whether the assessable value of the goods manufactured and sold by the respondent-assessee could be compared with goods manufactured on job work basis as a matter of fact. In that view of the matter, we set aside the decision of the Tribunal and remand the matter to it for the purpose of determining (a) whet .....

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..... that the costs and margin of profit with regard to the sale of yarn manufactured by it could not be compared with the value of the yarn produced on job work basis having regard to the decision in Ujagar Prints v. Union of India Ors. reported in 1989 (39) E.L.T. 493. 2. The Commissioner found that the product is the same and that the prices of the two were comparable. He also held that the dec .....

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