Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 491 - AT - Central ExciseProcess amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - Held that:- The issue has been decided in appellant own case M/S BERGER PAINTS INDIA LTD, PS CHOUDHARY VERSUS C.C.E. AHMEDABAD-I [2018 (6) TMI 1144 - CESTAT AHMEDABAD], where it was held that The appellant at the depot are carrying out the activities of tinting, i.e., mixing of base paints with colourants. Therefore, the said product is packed and sold to the dealer. The said activity is amount the manufacture by the fiction of the law as per section 2(f) (iii) of Central Excise Act, 1944. CENVAT Credit - Held that:- The appellant is at liberty to submit the input credit documents to the Adjudicating Authority. If the appellant is able to establish with the documents as input invoices, receipt of goods, use of inputs etc. then the appellant will be eligible for Cenvat credit - matter on remand. Penalty on the employee of the Company - Held that:- Penalty not imposable and is set aside. Appeal allowed in part and part matter on remand.
|