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2017 (2) TMI 251 - CESTAT MUMBAI

2017 (2) TMI 251 - CESTAT MUMBAI - TMI - Manufacture - business of trading, upgrading, repairing and maintenance of computers - whether the activity of while installing all the items, the appellant used to connect each other by using cord, amounts to manufacture? - Held that: - This activity does 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 .....

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against Order-in-Appeal No. CPA(3192-3193)161-162/MI/2006 dated 13.02.2007 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The fact of the case is that appellant is engaged in the business of trading, upgrading, repairing and maintenance of computers. In course of their business, the appellant is purchasing Computer CPU, Monitor and Key boards, Hard Disk and CD Drive etc. The appellant supplied these goods at the site of the consumer. While installing all the items they use .....

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is before us against confirmation of demand of duty and Revenue is in appeal against reduction of penalty on the company and waiver of penalty on Director of the company. 2. Shri S.P. Mathew, learned Advocate appeared on behalf of the appellant and submits that they have not undertaken any manufacturing activity inasmuch as mere act of putting together CPU, monitor, keyboard, mouse etc. bought from the market does not amount to manufacture. In support of his contentions, he relied on the decisio .....

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and perused the records. 5. We find that appellants are purchasing CPU, Monitor and Key boards, Hard Disk, and CD Drive. Without carrying out any activity, they are selling all these items as it is. After receiving at the customer s end while installing the cable of the monitor and key board need to be connected with the CPU. This activity in our view does not amount to manufacture, as whole computer is already manufactured items by way of assembling of various components and in the manufactured .....

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