Calibration tests and upgradation/ configuration as per customer’s requirement doesn’t amount to manufacture

M.B.Control & Systems Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

CESTAT Kolkata held that activity undertaken by the appellant as calibration tests and upgradation/configuration of the appliances according to the requirements/specifications of the customers, does not amount to manufacture as no new product came into existence. Hence, demand unsustained.

Facts- The appellant had taken Dealers Registration for dealing with excisable goods. The app

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