2001 (10) TMI 155

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..... during 1995 to design and drawings of the components towards production of CNC Machines. 2. When the matter was called, none appeared on behalf of the appellants. Smt. Radha Arun, SDR for the Revenue appears and submits that the Chennai Bench of Tribunal in the case of M/s. Wipro Ltd. v. Commissioner of Cental Excise, Bangalore, vide their Order reported in [2000 (120) E.L.T. 502 (Tribunal)] had .....

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..... cularly export orders. Thus the Computer is directly supporting manufacture improving both the quality and quantity. Even the Data processing is considered as an industry only by virtue of the same reason as it brings about qualitative changes in the information system. (b) The equipment may, however, be put to other uses because of the inherent flexibility and the spare capacity which is true .....

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