https://www.taxtmi.com/caselaws?id=109248 Rule 3 of the Induction Furnace Annual Capacity Determination Rules, 1997 requires the Commissioner to start with an authenticated manufacturer's invoice or other reliable document to ascertain furnace capacity. Where the invoice is only a photocopy, omits necessary specifications, or is not supported by technical literature, the Commissioner may rely on comparable furnaces or other relevant material, including independent expert measurements. The text also states that SS turns at the bottom of the furnace crucible, being integral to furnace operation and thermal efficiency, form part of the effective crucible depth for capacity calculation. On that basis, the capacity determination was upheld as substantially compliant with the rule. en-us Tue, 25 Feb 2003 00:00:00 +0530 Fri, 06 Apr 2012 18:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109248 Rule 3 of the Induction Furnace Annual Capacity Determination Rules, 1997 requires the Commissioner to start with an authenticated manufacturer's invoice or other reliable document to ascertain furnace capacity. Where the invoice is only a photocopy, omits necessary specifications, or is not supported by technical literature, the Commissioner may rely on comparable furnaces or other relevant material, including independent expert measurements. The text also states that SS turns at the bottom of the furnace crucible, being integral to furnace operation and thermal efficiency, form part of the effective crucible depth for capacity calculation. On that basis, the capacity determination was upheld as substantially compliant with the rule. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109248