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of <h1>Hot Asphalt Mix Not Excisable: Ministry Clarifies It's Not 'Manufacture' u/s 2(f) of Central Excise Act.</h1> A doubt regarding the excisability of Hot Asphalt Mix used in road construction has been clarified. The Ministry of Law, referencing a 1991 Bombay High Court decision, determined that the preparation of Asphalt Hot Mix does not constitute 'manufacture' under Section 2(f) of the Central Excise Act, 1944. This principle of strict construction in tax law means the mix is not excisable. The Board has accepted this view, advising that the Hot Asphalt Mix is not an excisable commodity, and instructing lower field formations and trade interests accordingly. Pending disputes should be resolved based on this clarification.
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