This batch of civil appeals filed by the Department is directed against the judgment and order dated 4th April, 2001 passed by CEGAT, New Delhi in appeal No.
On 16th June, 1995 the said process house was let out by RSWML to Bhilwara Spinners Limited BSL .
It had set up a process house at Mordi in 1994 95.
The woven fabrics manufactured at their weaving unit was processed on job work basis by Mordi processing house.
This was with effect from 29th March, 1995.
The process house was set up for processing their fabric.
RSWML are the manufacturers of yarn and fabric.
E/489 498/2000 A. The main issue which arose for determination before the tribunal was whether Rajasthan Spinning and Weaving Mills Ltd. RSWML was the real manufacturer who carried out textile processing from its process house at Mordi and if so whether the Department was right in invoking best judgment assessment in terms of Rule 7 of Central Excise Valuation Rules, 1975 1975 Rules for short .
