Accounting treatment of free of cost assets received as per ind as16

We are cost plus company and we procure equipments from group companies (customers) for free of cost which may not be one on one relation with billing. We use those assets in our lab to provide services to our customers. Our billing is on cost + model and we have registered under EOU scheme. According to IND AS 16 and IFRIC 18, do we need to capitalize those assets at fair value? if we need to capitalize, then what needs to be credited, Revenue? in such case, it is notional revenue as there is no cash inflow for the same, how can we show to EOU authorities? and if we capitalze, there will be depreciation cost, which will also be included in our cost+ Billing. In that case, cost will be considered twice for revenue viz. 1. at the time of capitalizing asset 2. depreciation cost. Please let us know what is the actual accounting treatment as per IFRIC 18, we need to follow?