Annual capacity determination for induction furnace units must follow the manufacturer's invoice when available; other evidence need not be considered.

Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997 requires the Commissioner to determine furnace capacity on the basis of the manufacturer's invoice or trader's invoice where such document is available. The alternative of relying on other material applies only if no invoice is available. On that reasoning, the Chartered Engineer's certificate, the National Institute of Secondary Steel Technology certificate, and the manufacturer's revised opinion did not have to be considered. Refusal to take those materials into account did not amount to breach of natural justice, and remand was not justified. The Commissioner's capacity determination was therefore upheld.

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Issues: Whether the annual capacity of an induction furnace unit could be determined on the basis of the manufacturer's invoice under the Induction Furnace Annual Capacity Determination Rules, 1997, and whether refusal to consider other evidence required remand for breach of natural justice.

Analysis: Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997 expressly requires the Commissioner to ascertain the total capacity of the furnace on the basis of the manufacturer's invoice or trader's invoice when such document is available. The alternative method of considering other material arises only when the invoice is not available. Since the manufacturer's invoice was available, the Chartered Engineer's certificate, the certificate of the National Institute of Secondary Steel Technology, and the manufacturer's revised opinion were not required to be considered. On that basis, no denial of natural justice was made out and no remand was warranted.

Conclusion: The determination made by the Commissioner was valid and the request for remand failed.

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