2008 (8) TMI 75

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....the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : Archana Vadhwa, Member (J)]. - The short issue involved in all the present appeals filed by the Revenue against the order of Commissioner is as to whether buying various computer parts and installing the same would amount to manufacture of computer system or not. The Commissioner has dropped the proceedings by observin....

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....ribunal's decision in the case of Commissioner v. M/s. Wipro Information Techno-logy Ltd. [1998 (99) E.L.T. 343 (Tri.)] as also in the case of CCE, Bangalore v. Wipro Ltd. (Infotech Group) [2002 (141) E.L.T. 527 (Tri. - Bang.)]. Further the Hon'ble Supreme Court in the case of M/s. PSI Data Systems reported in 1997 (89) E.L.T. 3 (S.C.) as also in the case of CCE, Mumbai v. CMS Computers P. Ltd. [2....