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TUMS utility is a guide, it is not mandatory. Only you (or your team at your site) knows what modules/features are being used in 11i - TUMS will tell you what steps in the upgrade process it thinks you need to skip - you need to validate that output and act accordingly.
Oracle E-Business Suite Upgrade Guide Release 11i to 12.1.1 [ID 1082375.1]
i need to upgrade E-Business suite from 126.96.36.199 to R12.1.1 with Database 188.8.131.52 .It is recommended as mentioned in the upgrade manua l-- http://docs.oracle.com/cd/E18727_01/doc.121/e16342/T527285T527359.htm#d0e2095
in Apps upgrade there is TUMS scripts that generate report with steps that i can ignore during upgrade process .
my question :
shall TUMS report is mandatory for me and i can ignore these steps in it and continue my upgrade without these steps , or it's not mandatory ?