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TMI Blog2017 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ies the 48V DC current for functioning the switching system and inverter is required for standby period in case of power break down. Thus, the goods which have been purchased Switching systems have remained the switching systems only even after installation and in our view no new commodity with distinct commercial identity or character or use has emerged. Appeal allowed - decided in favor of appellant. - E/3276/2007 - A/61367/2017-EX[DB] - Dated:- 25-7-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. H.P.S. Guman, Advocate- for the appellant Shri. Atul Handa, AR- for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order demandin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence, on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged. Therefore, demand was set aside. Therefore, he prayed that impugned order is to be set aside. 4. On the other hand, Ld. AR reiterated the findings of the impugned order. 5. Heard the parties. Considered the submission. 6. On similar issue in appellants own case for Rohtak unit this Tribunal has observed as under: 6. We have considered the submissions from both the sides and perused the records. The activity of the appellant is described in para 24 of the order in original no. 13-14/COMMR/RP/06 dated 31.03.2006 according to which the appellant have purchased the switching equipment an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical apparatus for line telephony. The power plant and inverter are only auxiliary equipments. Power plant supplies the 48V DC current for functioning the switching system and inverter is required for standby period in case of power break down. Thus, the goods which have been purchased Switching systems have remained the switching systems only even after installation and in our view no new commodity with distinct commercial identity or character or use has emerged. We find that the same view has been taken by the Tribunal in the case of Fuzitsu Indi Telecom Ltd. Vs CCE Chandigarh (supra) wherein the Tribunal has held that the when bought out items of telephone exchanges were brought to the site of telephone exchange and assembled, no tele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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