https://www.taxtmi.com/caselaws?id=94134 Annual capacity of production for steel re-rolling mills must be determined under Rule 4(2) of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 when the mills' manufacturing parameters change. The applicable capacity is calculated using the Rule 3(3) formula, read with the relevant notification, rather than under the general mechanism in Rule 5. This ensures that revised technical parameters are reflected through the specific statutory provision governing changed mill conditions. en-us Mon, 09 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94134 Annual capacity of production for steel re-rolling mills must be determined under Rule 4(2) of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 when the mills' manufacturing parameters change. The applicable capacity is calculated using the Rule 3(3) formula, read with the relevant notification, rather than under the general mechanism in Rule 5. This ensures that revised technical parameters are reflected through the specific statutory provision governing changed mill conditions. Case-Laws Central Excise Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94134