TMI Blog2016 (12) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... the CPU. This activity does not amount to manufacture as whole computer is already manufactured items by way of assemble 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 - appeal allowed - decided in favor of appellant. - E/337/2006-Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red on behalf of the appellant. 3. On the other hand, Shri Ashutosh Nath, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He relied upon the following judgments : (a) Sheth Computers Pvt. Ltd. v. Collector of C. Ex., Bombay [2000 (121) E.L.T. 738 (Tri.)] (b) Hansa Electronics (I) Pvt. Ltd. v. Commr. of C. Ex., Mumbai-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is bought and sold by the appellant. We have gone through the judgments in case of Commissioner of Central Excise, Ahmedabad v. Macro Tech P. Ltd. [2008 (231) E.L.T. 59 (Tri.-Ahmd.)], wherein it was held as under : 2. We find that issue is no more res integra and stands settled by the Tribunal s decision in the case of Commissioner v. Wipro Information Technology Ltd. [1998 (99) E.L.T. 343 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was assembled with the help of various components whereas in the present case there is no assembly of computer, therefore the judgments cited by the ld. AR do not apply in the present case. 6. In view of the above decision and our discussion made herein above, there is no activity carried out by the appellant which amounts to manufacture of some new and distinct product. We are therefore of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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