2005 (3) TMI 603

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....mha Murthy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal filed against OIO No. 11/2004, dated 30-8-2004 passed by Commissioner of Central Excise, Bangalore - III Commissionerate. 2. The brief facts of the case are as follows : The appellants design and develop what is known as Distributed Control Systems (DCS). They also develop the softwares req....

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.... software is Nil. (ii) Though the software is loaded in some cases at the time of conducting Factory Acceptance Test, still it is uninstalled and its supply does not become embedded or etched as part of the hardware. (iii) In view of the decision of the Hon'ble Apex Court in the case of CCE v. Acer (I) Ltd., reported in 2004 (172) E.L.T. 289, affirming the view taken in earlier cases including P....