https://www.taxtmi.com/caselaws?id=90955 For determining whether non-alloy steel ingots were only incidentally produced under Rule 96ZO(3), the relevant production pattern must be examined by reference to the period in dispute, not by drawing on preceding years. Where the figures for that period show only small, occasional production and no production in some months, the goods may be treated as incidental rather than ordinarily produced. On that basis, the assessee falls within the explanation to Rule 96ZO(3) and the capacity-based assessment machinery under Section 3A of the Central Excise Act, 1944 is not attracted. The text also notes that this approach is confined to the relevant period for assessing annual production capacity. en-us Thu, 15 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 17:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90955 For determining whether non-alloy steel ingots were only incidentally produced under Rule 96ZO(3), the relevant production pattern must be examined by reference to the period in dispute, not by drawing on preceding years. Where the figures for that period show only small, occasional production and no production in some months, the goods may be treated as incidental rather than ordinarily produced. On that basis, the assessee falls within the explanation to Rule 96ZO(3) and the capacity-based assessment machinery under Section 3A of the Central Excise Act, 1944 is not attracted. The text also notes that this approach is confined to the relevant period for assessing annual production capacity. Case-Laws Central Excise Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90955