2008 (8) TMI 75

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Full Text of the Document

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....cate, 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 observing as under : "30. I am also of t....