https://www.taxtmi.com/caselaws?id=104785 Compounded levy duty for induction furnace units under Section 3A and Rule 96ZO is governed by annual capacity determination and the statutory scheme. Capacity determination is confined to non-alloy steel ingots and billets, while other products remain assessable under the ordinary tariff regime. Incidentally manufactured goods do not attract separate relief outside the Section 3A and Rule 96ZO framework. Proportionate abatement or refund based on the share of incidental goods is unavailable unless expressly authorised; the scheme contemplates abatement only in specified circumstances, including unit closure. en-us Thu, 14 Mar 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104785 Compounded levy duty for induction furnace units under Section 3A and Rule 96ZO is governed by annual capacity determination and the statutory scheme. Capacity determination is confined to non-alloy steel ingots and billets, while other products remain assessable under the ordinary tariff regime. Incidentally manufactured goods do not attract separate relief outside the Section 3A and Rule 96ZO framework. Proportionate abatement or refund based on the share of incidental goods is unavailable unless expressly authorised; the scheme contemplates abatement only in specified circumstances, including unit closure. Case-Laws Central Excise Thu, 14 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104785