https://www.taxtmi.com/caselaws?id=128275 Tinting of base white paint at depots by mixing colourants was found prima facie not to amount to manufacture because the base paint appeared independently marketable and the addition of colourants did not necessarily create a further manufacturing process. The Tribunal also found prima facie support for the plea that the demand was time-barred, having regard to the period covered by the show-cause notice and its date of issue. On that basis, pre-deposit of duty and penalty was dispensed with and recovery was stayed pending appeal. en-us Tue, 25 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 16:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128275 Tinting of base white paint at depots by mixing colourants was found prima facie not to amount to manufacture because the base paint appeared independently marketable and the addition of colourants did not necessarily create a further manufacturing process. The Tribunal also found prima facie support for the plea that the demand was time-barred, having regard to the period covered by the show-cause notice and its date of issue. On that basis, pre-deposit of duty and penalty was dispensed with and recovery was stayed pending appeal. Case-Laws Central Excise Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128275