TMI Blog2005 (3) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... Jayaraman, Member (T)]. This is an appeal filed against OIO No. 11/2004, dated 30-8-2004 passed by Commissioner of Central Excise, Bangalore - III Commissionerate. 2. The brief facts of the case are as follows : The appellants design and develop what is known as Distributed Control Systems (DCS). They also develop the softwares required for DCS control systems and clear them separately. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in some cases at the time of conducting Factory Acceptance Test, still it is uninstalled and its supply does not become embedded or etched as part of the hardware. (iii) In view of the decision of the Hon ble Apex Court in the case of CCE v. Acer (I) Ltd., reported in 2004 (172) E.L.T. 289, affirming the view taken in earlier cases including PSI data systems reported in 1997 (89) E.L.T. 3, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Hon ble Apex Court in the case of CCE v. Acer India Ltd. cited supra is squarely applicable to the present case and therefore, for brevity s sake, we are not discussing the issue elaborately. Hence the value of software both application and systems is not includible in the value of DCS. Moreover, there is absolutely no justification for invoking the extended period and also imposin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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