2005 (1) TMI 476
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....d:- 13-1-2005<br>E/575/2002 - A/175/2005-WZB/C-III <br>Central Excise<br>S/Shri S.S. Sekhon, T. Anjaneyulu, JJ. REPRESENTED BY : Shri Milind Kunte, M.D., for the Appellant. Shri A.K. Saxena, J....
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....factured under Central Excise Laws. Board vide order No. 454/20/1999-CX., dated 12-4-1999 have held that up-gradation of old and used computer system would not amount to manufacture under Central Exci....