2001 (6) TMI 529

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..... on, Member (T)]. Appellants are engaged in manufacture of Castings and have filed this appeal against the order of the lower authorities that the value of moulds and patterns supplied free of charge by the customers should be added to the assessable value of castings. On the grounds that there is no binding of law to support the proposed loading, specially when they had received the said mou .....

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..... o be added even after it has been utilised to its full capacity and following this binding precedent, we find no merits, in the appellant s plea for the non-inclusion of costs of old moulds/patterns being added to the assessable value. (b) We find that the appellant has submitted that he was availing SSI exemption, and even if the amount of patterns was included, the value will not exceed t .....

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