2014 (2) TMI 160

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....ard both sides. 2. The facts of the case are that the appellants are engaged in the activity of manufacture of moulds and dies and also undertaken the activity of repairing the same. The issue involved in this case is relating to the activity of repairs only. The appellants were procuring moulds and dies from their own unit for repairing purpose and paying duty of the invoices issued to them. T....