https://www.taxtmi.com/caselaws?id=112959 Rule 4 of the Hot Re-Rolling Mills Annual Capacity Determination Rules, 1997 requires assessment of the total capacity of all hot rolling mills installed in a factory. Where more than one mill is installed, each mill's capacity must be determined separately on its own parameters and then aggregated. A clarification relating to a single mill with roughing and finishing sections in different locations did not apply to separately installed mills. A mill's alleged idle, occasional, or inefficient use does not affect its installed capacity for this purpose, so clubbing both mills was upheld. en-us Mon, 22 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112959 Rule 4 of the Hot Re-Rolling Mills Annual Capacity Determination Rules, 1997 requires assessment of the total capacity of all hot rolling mills installed in a factory. Where more than one mill is installed, each mill's capacity must be determined separately on its own parameters and then aggregated. A clarification relating to a single mill with roughing and finishing sections in different locations did not apply to separately installed mills. A mill's alleged idle, occasional, or inefficient use does not affect its installed capacity for this purpose, so clubbing both mills was upheld. Case-Laws Central Excise Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112959