TMI Blog2017 (2) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not amount to manufacture, as whole computer is already manufactured items by way of assembling of various components and in the manufactured condition, it is bought and sold by the appellant - there is no activity carried out by the appellant which amounts to manufacture of some new and distinct product - demand set aside - appeal allowed - decided in favor of appellant. - E/529 & 419/07 - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumer. While installing all the items they used to connect each other by using cord. Department s contention that this activity is amount to manufacture of a computer, accordingly demand was confirmed and penalties were imposed on the appellant company as well as on Director of the appellant company. In the appeal before the Commissioner (Appeals), he upheld the demand of duty, but reduced the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, Shri V.K. Shastri, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He relied upon the judgment of Hon'ble High Court of Punjab Haryana in the case of Antarctic Industries Ltd. 2013 (294) ELT 365 (P H). 4. We have carefully considered the submissions made by both sides and perused the records. 5. We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner v. M/s. Wipro Information Techno-logy Ltd. [1998 (99) E.L.T. 343 (Tri.)] as also in the case of CCE, Bangalore v. Wipro Ltd. (Infotech Group) [2002 (141) E.L.T. 527 (Tri. - Bang.)]. Further the Hon ble Supreme Court in the case of M/s. PSI Data Systems reported in 1997 (89) E.L.T. 3 (S.C.) as also in the case of CCE, Mumbai v. CMS Computers P. Ltd. [2005 (182) E.L.T. 20 (S.C.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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