TMI Blog2017 (4) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... re the said repairing activity has no relation to the manufacture and clearance of new card clothing manufactured by the appellant. In such case the service charge of the repairing is not in relation to the sale of the newly manufactured card clothing cleared by the appellant. Therefore, there is no question of addition of service charge of the repairing activity of old card clothing in the assessable value of newly manufactured card clothing - appeal allowed - decided in favor of appellant. - E/1272 to 1275/06 & E/2445/06 - A/86888-86892/17/EB - Dated:- 17-4-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri T. C. Nair, Advocate for the appellant Shri V.K. Shastri, Asstt. Commissioner (AR) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upholding the Order-in-Original. Therefore, the appellants are before us. 2. Shri T.C. Nair, ld. counsel for the appellant submits that the services of repairing of card clothing are not related to the newly manufactured goods sold to the customer. The customer after use for substantial period, when the products got defective the same are sent to their depot where this repairing activity of the old/used card clothing is undertaken for which separate bills are raised and the service charges are collected. This activity of repairing is altogether separate from the newly manufactured goods sold by the customer. Since these activities are nothing to do with the newly manufactured goods sold to the customer there is no question of including s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 82 CCE vs. Kelvinator of India Ltd. 1988 (36) ELT 517 (SC) Kelvinator of India Ltd. 1988 (33) ELT 695 (T) CCE vs. Sunray Computers P. Ltd. 1988 (33) ELT 787 (T). Electronic Corporation of India vs. CCE 1989 (39) ELT 414 (T) Pratibha Processors vs. UOI 1996 (88) ELT 12 3. Shri V.K. Shastri, ld. Asstt. Commissioner (AR) appearing for the revenue reiterates the findings in the impugned order. He further submits that since the repairing activity is carried out on the card clothing it is directly related to the goods manufactured and sold by the appellant. Therefore, the service charge which is collected separately under the commercial invoice should be added in the assessable value. 4. We have carefully consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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