2008 (8) TMI 75

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..... hat issue is no more res integra and stands settled by the various Tribunal’s decision and Hon’ble Supreme Court, holding that impugned activity not amounts to manufacture – appeal of revenue is rejected
Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri D.S. Negi, SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : Archana Vadhwa, Member (J .....

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..... the central excise law to consider above activities as amounting to 'manufacturer of computer system' and there is no such term, used in the heading 84.71 of the first schedule to the Central Excise Tariff Act, 1985." 2. We fine that issue is no more res integra and stands settled by the Tribunal's decision in the case of Commissioner v. M/s. Wipro Information Techno-logy Ltd. [1998 (99) E.L.T. .....

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