2005 (1) TMI 476

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /2005-WZB/C-III - Dated:- 13-1-2005 - S/Shri S.S. Sekhon, T. Anjaneyulu, JJ. REPRESENTED BY : Shri Milind Kunte, M.D., for the Appellant. Shri A.K. Saxena, JDR, for the Respondent. [Or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Board vide order No. 454/20/1999-CX., dated 12-4-1999 have held that up-gradation of old and used computer system would not amount to manufacture under Central Excise Law. In view of the same and fol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X