https://www.taxtmi.com/caselaws?id=113890 Consistent documentary evidence showed that the goods were bought-out computers and related materials, not computers manufactured by the appellant, so central excise duty and registration could not be sustained on a manufacture theory. The JCL 6000 data station was treated as a component or part of a computer, not a computer itself, and the Department produced no reliable material to disprove the appellant's records. A partner's statement that the firm manufactured computers was not treated as conclusive where it conflicted with undisputed bills and supporting purchase and supply details. The finding of manufacture was therefore set aside. en-us Mon, 24 May 2004 00:00:00 +0530 Wed, 09 May 2012 10:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113890 Consistent documentary evidence showed that the goods were bought-out computers and related materials, not computers manufactured by the appellant, so central excise duty and registration could not be sustained on a manufacture theory. The JCL 6000 data station was treated as a component or part of a computer, not a computer itself, and the Department produced no reliable material to disprove the appellant's records. A partner's statement that the firm manufactured computers was not treated as conclusive where it conflicted with undisputed bills and supporting purchase and supply details. The finding of manufacture was therefore set aside. Case-Laws Central Excise Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113890