Induction furnace capacity evidence must show original installation; later modification documents cannot replace the prescribed capacity-change procedure.

For induction furnace capacity determination, the controlling evidence is the authenticated invoice or document showing the furnace as originally supplied or installed. A later invoice or certificate relating only to modification of the furnace cannot be treated as "any other material" to fix original installed capacity under the alternative evidence rule. Any increase or reduction in capacity must follow the separate procedure requiring prior intimation and written approval before the change takes effect. A modification document therefore cannot replace the mandatory capacity-change mechanism, and re-determination based on such material is not permissible.

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Issues: Whether an invoice or certificate relating to modification of an induction furnace could be treated as "any other material" for determining the original capacity of the furnace under the capacity-determination rules, and whether the assessee could claim re-determination of annual capacity without following the prescribed procedure for change in furnace capacity.

Analysis: Rule 3 required the Commissioner to ascertain the total furnace capacity on the basis of the authenticated invoice or document relating to the furnace as supplied or installed. The expression "any other material" in the alternative machinery under Rule 3(2) was held to refer to material bearing on the original supply or installation of the furnace, not to a later document concerning modification of its capacity. Rule 4 provided a separate and specific mechanism for increase or reduction in furnace capacity, including prior intimation and written approval before the change. Since the assessee had not followed that procedure, the document relating to modification could not substitute for the original installation material.

Conclusion: The modified-furnace invoice was not acceptable for determining the original installed capacity, and the impugned re-determination of capacity and duty liability was sustained.

Final Conclusion: The appeal failed because the assessee did not establish entitlement to capacity re-determination on the basis of modification documents, and the order of the Commissioner was upheld.

Ratio Decidendi: For furnace-capacity determination under the relevant rules, the relevant evidence is the invoice or document showing the furnace as originally supplied or installed, while later modification documents cannot replace the mandatory procedure prescribed for change in installed capacity.

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