https://www.taxtmi.com/caselaws?id=202444 Tinting of paints at a depot to obtain the required shade and render the product ready for marketing was treated as a process that could prima facie amount to manufacture under the inclusive Central Excise definition, justifying pre-deposit of duty and interest. The limitation objection was not entertained at the stay stage because it had not been raised in the reply to the show cause notice or before the lower authorities. On penalty, no sufficient case was made out for insisting on pre-deposit, so waiver was granted for that component. en-us Fri, 02 Jul 2010 00:00:00 +0530 Tue, 01 Feb 2011 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202444 Tinting of paints at a depot to obtain the required shade and render the product ready for marketing was treated as a process that could prima facie amount to manufacture under the inclusive Central Excise definition, justifying pre-deposit of duty and interest. The limitation objection was not entertained at the stay stage because it had not been raised in the reply to the show cause notice or before the lower authorities. On penalty, no sufficient case was made out for insisting on pre-deposit, so waiver was granted for that component. Case-Laws Central Excise Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202444