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2015 (6) TMI 658 - CESTAT MUMBAI

2015 (6) TMI 658 - CESTAT MUMBAI - TMI - Manufacture - replicating certain Microsoft software on CDs/DVDs - Benefit of serial No. 27 of Notification No. 6/2006-CE - Held that:- Applicant does not have any case on merits as the work of replicating and that also in large quantity, will not be relating to a customized software. It is not under dispute that such software has been developed by the Microsoft and are used in computer system by various original equipment manufacturers or other customers .....

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ty that is required to be paid by the Authorised Replicators/OEM to the Microsoft for the main software. Similarly, recovery disc is provided to OEM manufacturer so that in case of any problem in the original software, recovery disc is used. Similar is the position in respect of other type of discs other than works. In case of Works, it appears that the same royalty is indirectly paid to the Mircrosoft. - stay granted partly. - Applications No. E/Stay-98484 & 98494/2013, Appeal No. E/89053 & 890 .....

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the said goods are covered by serial No. 27 of Notification No. 6/2006-CE. 2. Revenue's contention is that the said goods are not covered by the said Notification as the said entry covers any customized software other than packaged software or canned software. 3. Heard both the sides. 4. Prima facie we do not find that applicant has any case on merits as the work of replicating and that also in large quantity, will not be relating to a customized software. It is not under dispute that such .....

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