Induction furnace capacity must follow the supplier's invoice when available; alternative proof cannot displace the prescribed basis.

Annual production capacity of an induction furnace is to be determined primarily from the supplier's invoice or other documents under Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997. Where the invoice is available and states the furnace capacity, sanctioned electricity load and a Chartered Engineer's certificate cannot be used to substitute a different figure under Rule 3(2), which applies only when the primary documents are unavailable. The document notes that the challenge depended on the authorities' factual finding, and no substantial question of law arose from that finding.

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Issues: Whether the annual production capacity of the induction furnace had to be determined on the basis of the supplier's invoice, or whether the sanctioned electricity load and the Chartered Engineer's certificate could displace that basis and bring the case within Rule 3(2) of the Induction Furnance Annual Capacity Determination Rules, 1997.

Analysis: The capacity of the furnace was reflected in the supplier's invoice at 3.2 MT. Rule 3 prescribes determination primarily on the basis of the invoice or other documents under sub-rule (1), and resort to comparable furnaces or other relevant material under sub-rule (2) arises only when such documents are unavailable. Since the invoice was available and disclosed the furnace capacity, the sanctioned electrical load and the Chartered Engineer's certificate could not be used to substitute a different capacity. The challenge therefore turned on the factual finding recorded by the authorities, and no substantial question of law arose from that finding.

Conclusion: The capacity was correctly determined on the basis of the supplier's invoice, Rule 3(2) was not attracted, and the petition was rejected.

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