The revenue objected to the said procedure on the premise that excise duty is payable on the entire value of the companyputer including the value of operational softwares.
3 4/2004 B. SINHA, J The Revenue is in appeal before us being aggrieved by and dissatisfied with the judgment and order dated 29.08.2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore whereby and whereunder the appeal filed by the Respondent herein from an order passed by the Commissioner of Central Excise, Pondicherry dated 27.1.2003 was allowed holding that numbercentral excise duty is payable on a software loaded in a hardware, i.e., companyputer.
Upon a licence obtained by WIPRO, the Respondent, on orders received from the customers load operational softwares.
With C.A. Nos.
1148 1149 of 2004 A. Nos.
FACTS The Respondent is a companypany manufacturing companyputers, peripherals, servers, numbere books and accessories falling under different headings of Chapter 84 of the Schedule appended to the Central Excise Tariff Act, 1985.
