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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Capacity determination standard requires uniform measurement of installed and normal capacity and mandated material disclosure in cost statements.</h1> The standard prescribes measurement of capacity in production units or equivalent hours, with installed capacity based on manufacturers' specifications or expert estimates and reassessed on additions, discards or improvements. Normal capacity is derived from installed capacity after adjusting for holidays, shutdowns, batch changeovers, preventive maintenance, breakdowns, equipment ageing and shifts. Cost statements must present installed capacity and actual utilization (absolute and percentage) and disclose the basis for capacity, changes and reasons for low utilization and abnormal under utilization costs when material.

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