ORDER

1. This batch of civil appeals filed by the Department is directed against the judgment and order dated 4-4-2001 passed by CEGAT, New Delhi in Appeals Nos. FJ489-498/2000-A.

2. 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 the Central Excise (Valuation) Rules, 1975 ("the 1975 Rules", for short).

3. RSWML are the manufacturers of yam and fabric. It had set up a process house at Mordi in 1994-1995. The process house was set up for processing their fabric. The woven fabric manufactured at their weaving unit . was processed on job-work basis by Mordi Processing House. This was with effect from 29-3-1995. On 16-6- I 995 the said process house was let out by RSWML to Bhilwara Spinners Limited (BSL). Later on the lease agreement between RSWML and BSL stood terminated and the process house was leased out to Purvi Fabrics & Textures Limited (PFTL).

4. The above arrangement was doubted by the Department. Therefore, th