2002 (10) TMI 124

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....er : S.S. Kang, Member (J)]. - The Revenue has filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned Order held that mounting charges in respect of Axle Boxes and Tapper/Roller/Cartridge Bearing being optional and post-manufacturing expenses can not be included in the assessable value of the goods manufactured by the Responde....

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....ral Excise Act. The contention of the Appellants is that they are clearing Axle Box and other goods manufactured by them to the Railways on payment of duty and where Railways grants them the work of mounting Axle Boxes of their wagons the Respondents undertake this work out side their factory and this work is purely optional and it is not a condition of the sale of the goods manufactured by them. ....