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2008 (12) TMI 139 - AT - Central ExciseIncludibility of installation and maintenance charges – contract entered into between assessee and Mahanagar Telephone although was a composite contract, there was clear divisibility of supply and service, by a thorough reading of the purchase order – therefore, impugned charges are not includible – in respect of demand raised on ground that bought out items also manufactured and supplied with computers manufactured, demand is confirmed in absence of any evidence adduced by the assessee to show that those were distinctly supplied goods without being integral part of computer system
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