https://www.taxtmi.com/caselaws?id=114194 The Annual Capacity Determination Rules link annual production capacity to the working machinery in a re-rolling mill. Where one of two mills in the same premises is permanently closed and dismantled, the capacity cannot continue on the original full basis. The Tribunal distinguished authorities dealing with abatement under a different rule regime and treated them as inapplicable. It accepted that a pro rata redetermination is required when the machinery position changes, and the dismantled mill must be excluded from the capacity computation. The re-fixation of capacity was therefore directed in favour of the assessee. en-us Thu, 04 Sep 2003 00:00:00 +0530 Sat, 12 May 2012 11:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114194 The Annual Capacity Determination Rules link annual production capacity to the working machinery in a re-rolling mill. Where one of two mills in the same premises is permanently closed and dismantled, the capacity cannot continue on the original full basis. The Tribunal distinguished authorities dealing with abatement under a different rule regime and treated them as inapplicable. It accepted that a pro rata redetermination is required when the machinery position changes, and the dismantled mill must be excluded from the capacity computation. The re-fixation of capacity was therefore directed in favour of the assessee. Case-Laws Central Excise Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114194