Supreme Court affirms rejection of non-manufacturer invoices & deems furnace capacity determination suitable.

The Supreme Court affirmed the lower authorities' decision to reject non-manufacturer invoices. The Commissioner's methodology for determining furnace capacity was deemed suitable. The appeal and Special Leave Petition were dismissed for lack of merit.

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The Supreme Court upheld the decision of the authorities below to reject the invoices as they were not from the manufacturers. The methodology used by the Commissioner to determine furnace capacity was deemed appropriate. The appeal and Special Leave Petition were dismissed for lack of merit.

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