2005 (12) TMI 9

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.... the order passed by the Commissioner (Appeal) The Department has filed the appeal on the ground that assembling of computers from various bought out parts, amounted to manufacture. It has been held by the Commissioner that assembling and installation of computer parts cannot amount to manufacture as defined under Central Excise Act, 1944. He has allowed the appeal filed by the appellant and being....

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....e order of the Commissioner (Appeal) be set aside and the appeals filed by the Department be admitted. 3. I have heard Ld. J and perused the records. Respondent was not present on 12.5.05, 19.8.05, 3.11.05, 19.12.05 and also on 20.12.05. I find that the Tribunal in the decisions quoted above has held that "Assembling of computers from duty paid bought out parts amounts to manufacture". In the p....