https://www.taxtmi.com/caselaws?id=103717 For computing annual production capacity under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, a gallery attached to a stenter is not treated as part of the chamber or as equipment aiding heat setting or drawing of fabrics. The text follows an earlier Larger Bench view that the gallery cannot be included in the capacity calculation, and that controlling interpretation was applied because it had not been set aside or stayed. The issue was resolved in favour of the assessee, excluding the gallery length from the stenter chamber computation. en-us Fri, 12 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 13:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103717 For computing annual production capacity under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, a gallery attached to a stenter is not treated as part of the chamber or as equipment aiding heat setting or drawing of fabrics. The text follows an earlier Larger Bench view that the gallery cannot be included in the capacity calculation, and that controlling interpretation was applied because it had not been set aside or stayed. The issue was resolved in favour of the assessee, excluding the gallery length from the stenter chamber computation. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103717