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2017 (3) TMI 417 - CESTAT ALLAHABADManufacture - whether assembling of computers amounts to manufacture? - Held that: - it is very clearly established that there was no computer manufacturing going on at the business premises of appellants - the Original Authority has in the impugned Order-in-Original has stated that "On summing-up of the cases of sale of computer system/computer sets sold", also implies that manufacture is not taking place - appeal allowed - decided in favor of appellant.
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