https://www.taxtmi.com/caselaws?id=102413 Under the induction furnace annual capacity determination scheme, a change in furnace capacity takes effect from the date the required intimation is received by the competent authority. The assessee had informed the authorities of the change in crucible, and the communication was received in the Commissioner's office on 02.01.1998. That receipt date, not the date of actual change or a later date fixed by the Commissioner, was treated as the operative date for applying the reduced capacity. en-us Fri, 12 Apr 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102413 Under the induction furnace annual capacity determination scheme, a change in furnace capacity takes effect from the date the required intimation is received by the competent authority. The assessee had informed the authorities of the change in crucible, and the communication was received in the Commissioner's office on 02.01.1998. That receipt date, not the date of actual change or a later date fixed by the Commissioner, was treated as the operative date for applying the reduced capacity. Case-Laws Central Excise Fri, 12 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102413