https://www.taxtmi.com/caselaws?id=331674 The Tribunal upheld the Commissioner (Appeals) order, determining that the process of mixing base paint with tinters constitutes manufacture under Section 2(f) of the Central Excise Act. The appellant, a manufacturer of paints and thinners, was held liable to pay excise duty for clearances made from depots after the tinting process. The Tribunal concluded that the appellant's activities, including mixing and labeling, fell within the definition of manufacture, necessitating duty payment at the depot stage. The appeal challenging the duty payment was dismissed, affirming the appellant's duty liability. en-us Fri, 12 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331674 The Tribunal upheld the Commissioner (Appeals) order, determining that the process of mixing base paint with tinters constitutes manufacture under Section 2(f) of the Central Excise Act. The appellant, a manufacturer of paints and thinners, was held liable to pay excise duty for clearances made from depots after the tinting process. The Tribunal concluded that the appellant's activities, including mixing and labeling, fell within the definition of manufacture, necessitating duty payment at the depot stage. The appeal challenging the duty payment was dismissed, affirming the appellant's duty liability. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331674