https://www.taxtmi.com/caselaws?id=268092 Gold bars produced from gold mud recovered during copper electro-refining were treated as primary gold because the exemption applied to primary gold converted with the aid of power from any form of gold. The explanation to the notification also treated unfinished or semi-finished gold, including bars, as primary gold. The relevant focus was the immediate material from which the final product was converted, and gold mud was regarded as a form of gold for this purpose. The later notification was noted as supporting the distinction between first-time production of gold and conversion of gold into primary form, with the bars falling within the earlier exemption from excise duty. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268092 Gold bars produced from gold mud recovered during copper electro-refining were treated as primary gold because the exemption applied to primary gold converted with the aid of power from any form of gold. The explanation to the notification also treated unfinished or semi-finished gold, including bars, as primary gold. The relevant focus was the immediate material from which the final product was converted, and gold mud was regarded as a form of gold for this purpose. The later notification was noted as supporting the distinction between first-time production of gold and conversion of gold into primary form, with the bars falling within the earlier exemption from excise duty. Case-Laws Central Excise Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268092