Excisblity of Hot Asphalt Mix : A doubt has been raised regarding excisablity of Hot Asphalt Mix used in making roads.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n with Ministry of Law. Their opinion is that the Bombay High Court in its judgment dated 30-7-1991 in the case of Prakash Construction and Engineering Company v. Union of India has already decided the issue that the process of preparation of Asphalt Hot Mix does not amount to manufacture as contemplated by Section 2 (f) of the Central Excise Act. The order of the Bombay High Court was accepted by....