https://www.taxtmi.com/caselaws?id=31639 Buying computer parts from the market and assembling or installing them together does not, by itself, amount to manufacture of a computer system under central excise law. Earlier Tribunal decisions and Supreme Court rulings were treated as settling that supplying monitors and printers with other parts does not convert the activity into manufacture, particularly where no enabling provision treats such assembly as a taxable manufacturing process and the items are only peripheral components. On that basis, the Revenue's appeals failed and the activity was held not to constitute manufacture. en-us Fri, 01 Aug 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31639 Buying computer parts from the market and assembling or installing them together does not, by itself, amount to manufacture of a computer system under central excise law. Earlier Tribunal decisions and Supreme Court rulings were treated as settling that supplying monitors and printers with other parts does not convert the activity into manufacture, particularly where no enabling provision treats such assembly as a taxable manufacturing process and the items are only peripheral components. On that basis, the Revenue's appeals failed and the activity was held not to constitute manufacture. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31639