TMI Blog2018 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 22-2-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri T.Ramesh, Advocate for the Appellant Shri R.Subramaniyam, AC (AR) for the Respondent ORDER Per Bench All the three appeals arise out of a common impugned order and hence they are taken up together for hearing and disposal. 2. Brief facts are that the appellants are engaged in the manufactures of Computerized Wheel Aligner, Wheel Balancer, Computerized Petrol Exhaust Gas Analyzer and Computerized Diesel Smoke Meter etc. and are registered with the Central Excise Department. On scrutiny of ER1 returns, for the period 1.12.2007 to 30.4.2008, it was noticed that the appellants were manufacturing and clearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipments / apparatus since the machine would function even without these customized software. He argued that the issue has been resolved by the Hon ble Supreme Court in the case of Commissioner of Central Excise, Puducherry Vs. Acer India Ltd. 2004 (172) ELT 289 (SC). The Tribunal following the said decision in the case of M/s. Siemens Ltd. Vs. Commissioner of Central Excise, Puducherry vide Final Order No. 40233/2018 dated 29.1.2018 has held that the software which is supplied separately for loading cannot be considered as part and parcel of the machines / equipments. 4. On behalf of the department, ld. AR Shri R. Subramaniam reiterated the findings in the impugned order. 5. Heard both sides. 6. The issue involved in these appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f it is considered that the appellant intentionally supplied it separately, the question will arise what will be the tax liability of such software which is made afresh due to changed requirements or modified from the original version. In such situation the value collected for a fresh supply or updated supply of software cannot be attached to the value of the devise which was cleared much earlier and suffered duty of excise. 4.3 Revenue relied on the decision of the Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner - 2006 (194) ELT 129 (S.C.). We note that the said case dealt with read only memory of a computer circuit which is not programmable later. In other words, they are embedded firmware. The decision in the said case has no applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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