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2016 (12) TMI 1691 - AT - Central ExciseManufacture - installing all items of Computer and connecting them by cord - whether the process amounting to manufacture? - Held that: - After receiving at the customer’s end while installing the cable of the monitor and key board need to be connect with the CPU. This activity does not amount to manufacture as whole computer is already manufactured items by way of assemble of various components and in the manufactured condition, it is bought and sold by the appellant. There is no activity carried out by the appellant which amounts to manufacture of some new and distinct product - appeal allowed - decided in favor of appellant.
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