Appellant had shown receipt of a sum ofRs.45,67,375/- on account of job work from Sunita Crimpers and further receipts of Rs.13,06,422/- on account of labour charges. In the tax audit report it has been mentioned that Sunita Crimpers had made the total payment of Rs.59,29,759/- i.e. a sum of Rs.58,37,799/- should paid on account of job work charges and further a sum of Rs.59,962/- on account of purchase of oil by Sunita Crimpers. It is also a fact that the activity of texturising of yarn was controlled by the Excise and therefore related excise recorded were maintained.
