https://www.taxtmi.com/circulars?id=425 The Ministry of Law concluded that preparing Hot Asphalt Mix does not constitute manufacture under Section 2(f) of the Central Excise Act and, applying the rule of strict construction in fiscal statutes, the Board directed that Hot Asphalt Mix is not an excisable commodity, with pending disputes and assessments to be settled accordingly. en-us Mon, 25 Feb 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=425 The Ministry of Law concluded that preparing Hot Asphalt Mix does not constitute manufacture under Section 2(f) of the Central Excise Act and, applying the rule of strict construction in fiscal statutes, the Board directed that Hot Asphalt Mix is not an excisable commodity, with pending disputes and assessments to be settled accordingly. Circulars Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=425