TMI Blog2015 (10) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the computer system. The Tribunal in the case of CCE, Ahmedabad vs. Macro Tech. Pvt. Limited & 4 others, dismissed the appeal filed by the Revenue. - following the Tribunal’s earlier order in the case of Macro Tech P. Limited (2008 (8) TMI 75 - CESTAT AHMEDABAD), we set-aside the impugned order - Decided in favour of assessee. - Appeal No. : E/237/2006 - ORDER No. A/10592 / 2015 - Dated:- 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. 3. We find that Revenue initiated proceedings against the several persons in assembling of parts and selling the computer system. The Tribunal in the case of CCE, Ahmedabad vs. Macro Tech. Pvt. Limited 4 others, vide final order No. A/1580-1584/WZB/AHD/2008 dated 01.08.2008, dismissed the appeal filed by the Revenue. For the purpose of proper appreciation, relevant portion of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g provisions in the Central Excise law to consider above activities as amounting to manufacturer of computer system and there is no such term used in the heading 84.71 of the first schedule to the Central Excise Tariff Act, 1985. 2. We find that issue is no more res-integra and stands settled by the Tribunal s decision in the case of Commissioner vs. M/s. Wipro Information Technology Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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