https://www.taxtmi.com/caselaws?id=98655 Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997 treats the manufacturer's invoice as the primary basis for determining furnace capacity; Rule 3(2) applies only when that invoice is unavailable. A separate certificate could not displace the invoice for capacity assessment. Where the invoice, technical data and manufacturer's certificate showed a material discrepancy, the record required clarification from the manufacturer before finalisation. The capacity determination was therefore set aside and the matter remanded for fresh consideration after proper disclosure and testing of the evidentiary basis. en-us Thu, 30 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98655 Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997 treats the manufacturer's invoice as the primary basis for determining furnace capacity; Rule 3(2) applies only when that invoice is unavailable. A separate certificate could not displace the invoice for capacity assessment. Where the invoice, technical data and manufacturer's certificate showed a material discrepancy, the record required clarification from the manufacturer before finalisation. The capacity determination was therefore set aside and the matter remanded for fresh consideration after proper disclosure and testing of the evidentiary basis. Case-Laws Central Excise Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98655