2018 (12) TMI 491

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....shan Bhatt, Advocate for the Appellant Shri Gobind Jha, Superintendent (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved is whether the process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade amounts to manufacture or not, in terms of provisions of Section 2(f)(iii) of Central Excise Act, 1944. 2. Shri Ishan Bhatt, ld. C....

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....enue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides and perused the record. We find that the issue has been decided by this Tribunal vide order No. A/11219-11222/2018 dated 20.06.2018, according to which the activity amounts to manufacture. Therefore, the demand is sustainable. 5. As regards the issue of eligibility of Cenvat....