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2017 (2) TMI 251 - AT - Central ExciseManufacture - business of trading, upgrading, repairing and maintenance of computers - whether the activity of while installing all the items, the appellant used to connect each other by using cord, amounts to manufacture? - Held that: - This activity does not amount to manufacture, as whole computer is already manufactured items by way of assembling 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 - demand set aside - appeal allowed - decided in favor of appellant.
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