https://www.taxtmi.com/caselaws?id=78224 Under the compounded levy scheme, capacity determination is based on the unit's actual furnace-based capacity structure, not actual production. On the facts proved, the Punjab and Haryana HC accepted that there was only one furnace and found that the report did not establish the existence of two furnaces. As a result, the capacities of both rolling mills were not required to be clubbed for levy purposes, and annual capacity was to be fixed by reference to the higher-capacity rolling mill alone. en-us Wed, 10 Feb 2010 00:00:00 +0530 Wed, 10 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78224 Under the compounded levy scheme, capacity determination is based on the unit's actual furnace-based capacity structure, not actual production. On the facts proved, the Punjab and Haryana HC accepted that there was only one furnace and found that the report did not establish the existence of two furnaces. As a result, the capacities of both rolling mills were not required to be clubbed for levy purposes, and annual capacity was to be fixed by reference to the higher-capacity rolling mill alone. Case-Laws Central Excise Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78224