https://www.taxtmi.com/caselaws?id=93010 Annual capacity of production under the statutory scheme could not be fixed mechanically by treating a formula-based maximum output as identical to ACP where the formula produced different results for different CTD bars. In the absence of technical material showing that maximum capacity and ACP were necessarily the same, the authority had to examine whether the assessee's actual production better reflected the correct capacity. The capacity determination was therefore set aside and remitted for fresh consideration on the basis of actual production, giving the assessee another opportunity to establish the correct ACP. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93010 Annual capacity of production under the statutory scheme could not be fixed mechanically by treating a formula-based maximum output as identical to ACP where the formula produced different results for different CTD bars. In the absence of technical material showing that maximum capacity and ACP were necessarily the same, the authority had to examine whether the assessee's actual production better reflected the correct capacity. The capacity determination was therefore set aside and remitted for fresh consideration on the basis of actual production, giving the assessee another opportunity to establish the correct ACP. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93010