https://www.taxtmi.com/caselaws?id=95442 For computation of annual capacity of production under section 3A, only attached equipment that actually aids the process of heat setting or drying can be treated as part of the stenter chamber. A gallery that has no rails, fan or radiator and does not itself perform that function cannot be added merely because it may reduce heat loss. Applying the larger Bench view, the length of the gallery was excluded from the stenter chamber for excise capacity determination, and the demand basis adopted by the authorities could not be sustained, entitling the assessee to relief in accordance with law. en-us Wed, 24 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 14:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95442 For computation of annual capacity of production under section 3A, only attached equipment that actually aids the process of heat setting or drying can be treated as part of the stenter chamber. A gallery that has no rails, fan or radiator and does not itself perform that function cannot be added merely because it may reduce heat loss. Applying the larger Bench view, the length of the gallery was excluded from the stenter chamber for excise capacity determination, and the demand basis adopted by the authorities could not be sustained, entitling the assessee to relief in accordance with law. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95442