https://www.taxtmi.com/caselaws?id=214014 The Authority for Advance Rulings determined that the applicant's refining and minting processes constitute manufacture under the Central Excise Act, making the goods subject to excise duties. The ruling clarified the liability for excise duties based on the nature of the activities carried out by the applicant, affirming that the goods produced would attract Central Excise Duty as per the Central Excise Tariff Act and relevant notifications. en-us Fri, 01 Jun 2012 00:00:00 +0530 Sat, 10 Aug 2013 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214014 The Authority for Advance Rulings determined that the applicant's refining and minting processes constitute manufacture under the Central Excise Act, making the goods subject to excise duties. The ruling clarified the liability for excise duties based on the nature of the activities carried out by the applicant, affirming that the goods produced would attract Central Excise Duty as per the Central Excise Tariff Act and relevant notifications. Case-Laws Central Excise Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214014