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Smart Manufacturing systems are regarded as the fourth revolution in the manufacturing industry, which is shaped by widespread deployment of sensors and Internet of Things. The present work constitutes of ‘Development of Industrial Internet of Things (IIoT) Dashboard for ‘Overall Equipment Effectiveness’ (OEE) Monitoring of CNC Machine Tools’ for a legacy CNC machine which is converted to smart machine. Data fetched from the CNC controllers through OPCUA is sent to the connected cloud database which will be imported into PowerBI desktop and the data has been classified and processed according to the requirement to develop a data modelling architecture of OEE, the Working status of the machine is visualized by Creating Monitoring and Performance charts and graphs of different design in Microsoft PowerBI Desktop. The Advanced visualizations constitutes od various features along with different analysing capabilities that results is creating reports which enumerates the state of OEE as a Key Performance Indicator (KPI). As Microsoft Power BI pertains a set of pre-established steps for data processing, the situation designated may constitute a limitation to automatic data refresh, leading to a do-over to verify, the specific interval of time, the conformity of data so they can be imported into the system. Keywords: Industrial Internet of Things (IIoT), Open Platform Communications United Architecture (OPCUA), Computer Numerical Control (CNC), Overall Equipment Effectiveness (OEE), Key Performance Indicator (KPI).