https://www.taxtmi.com/caselaws?id=371722 The Tribunal upheld that the tinting process amounts to manufacture under the Central Excise Act, sustaining the demand. The issue of Cenvat credit eligibility was remanded to the Adjudicating Authority for further review, allowing the appellant to provide necessary documentation. The penalty imposed on the employee was set aside, following precedent that penalties on employees were not warranted. Appeal No. E/68/2010 was allowed, while Appeal No. E/61/2010 was remanded for reassessment of Cenvat credit eligibility. en-us Fri, 05 Oct 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371722 The Tribunal upheld that the tinting process amounts to manufacture under the Central Excise Act, sustaining the demand. The issue of Cenvat credit eligibility was remanded to the Adjudicating Authority for further review, allowing the appellant to provide necessary documentation. The penalty imposed on the employee was set aside, following precedent that penalties on employees were not warranted. Appeal No. E/68/2010 was allowed, while Appeal No. E/61/2010 was remanded for reassessment of Cenvat credit eligibility. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371722