CESTAT rules upgrading old computers not manufacturing under Central Excise Laws

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of appellants engaged in up-gradation of old computers, determining it does not constitute manufacturing under Central Excise Laws. The decision relied on past precedents and waived pre-deposit requirements, resulting in the disposal of the application and appeal.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal of appellants engaged in up-gradation of old computers, citing that it does not amount to manufacturing under Central Excise Laws. The decision was based on previous rulings and the waiver of pre-deposit requirements. The application and appeal were disposed of accordingly.

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