https://www.taxtmi.com/caselaws?id=108767 Capacity determination under the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 had to follow the prescribed formula strictly, so the d factor was to be taken as 160 mm and not averaged with any additional measurement. The rules contained no basis for introducing a separate d-1 factor or altering the verified pinion centre distance. Where the mill parameters were changed and the department was informed of the effective commencement date, refixation of annual capacity had to operate from the actual date of change, not from the later date of departmental verification. The revised capacity was therefore required to take effect from 1-6-99. en-us Fri, 29 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108767 Capacity determination under the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 had to follow the prescribed formula strictly, so the d factor was to be taken as 160 mm and not averaged with any additional measurement. The rules contained no basis for introducing a separate d-1 factor or altering the verified pinion centre distance. Where the mill parameters were changed and the department was informed of the effective commencement date, refixation of annual capacity had to operate from the actual date of change, not from the later date of departmental verification. The revised capacity was therefore required to take effect from 1-6-99. Case-Laws Central Excise Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108767