2005 (1) TMI 476

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..... ed:- 13-1-2005
E/575/2002 - A/175/2005-WZB/C-III
Central Excise
S/Shri S.S. Sekhon, T. Anjaneyulu, JJ. REPRESENTED BY :  Shri Milind Kunte, M.D., for the Appellant. Shri A.K. Saxena, .....

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..... ufactured under Central Excise Laws. Board vide order No. 454/20/1999-CX., dated 12-4-1999 have held that up-gradation of old and used computer system would not amount to manufacture under Central Exc .....

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