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TMI Blog2018 (12) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... DHARY 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Counsel appearing on behalf of the appellant submits that the issue has already been decided by this Tribunal in their own case reported as 2018 (6) TMI 1144 CESTAT Ahm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 credit, we remand the matter to the Adjudicating Authority to reconsider the issue. The appellant is at liberty to submit the input credit documents to the Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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