https://www.taxtmi.com/caselaws?id=119465 The Appellate Tribunal CESTAT, Mumbai confirmed duty against the appellants for manufacturing a computer network from basic components. However, a Board's Circular clarified that creating a computer network from duty paid computers does not amount to manufacture if it does not result in new goods. The stay petition was unconditionally allowed based on this clarification. en-us Fri, 03 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 12:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119465 The Appellate Tribunal CESTAT, Mumbai confirmed duty against the appellants for manufacturing a computer network from basic components. However, a Board's Circular clarified that creating a computer network from duty paid computers does not amount to manufacture if it does not result in new goods. The stay petition was unconditionally allowed based on this clarification. Case-Laws Central Excise Fri, 03 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119465