2006 (8) TMI 30

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..... inders and filling them with paper/cotton felt/rubber for bringing cylinders in original workable condition so that cylinders can be put to use in machine comes under scope of maintenance or repair service
[Order] - Heard both sides. 2. Appellant filed this Appeal against the Order-in-appeal whereby the refund claim of the appellant was rejected on the ground that the appellant filed the refun .....

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..... han the repair and it does not amount to repair. They are refilling the old and used rolls. 4. Admittedly the facts of the case are that the appellants are receiving old and used cylinders and these are being filled by them with paper/cotton felt/rubber for bringing the cylinders in original workable condition so that the cylinders can be put to use in the machine. In these circumstances, we find .....

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