2015 (1) TMI 328

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....shish Vaish, CA, for the Appellant. Shri V.P. Batra, DR, for the Respondent. ORDER A very short issue is involved in the present appeal. The appellants are engaged in the manufacture of various types of casting falling under Chapter 73 of Central Excise Tariff Act. For the said purpose, they are supplied with wooden patterns (moulds) by their customers. There is no dispute about the fact ....

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....both sides, we find absolutely no merits in the Revenue's case. Admittedly, as cost of the moulds is being included by the appellant in assessable value of the castings and repairing activity are separate and different activities not associated with the manufacturing and casting. Such undertaking of repair activities by the appellant on behalf of their customers and reimbursement of repair charges....