https://www.taxtmi.com/caselaws?id=75284 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. en-us Fri, 03 Jul 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75284 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. Case-Laws Central Excise Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75284