https://www.taxtmi.com/caselaws?id=114260 Rule 3 of the Induction Furnace Annual Capacity Rules, 1997 requires capacity to be determined first from an authenticated manufacturer's or trader's invoice; only if that material is unavailable may the Commissioner use comparable furnaces or other relevant evidence. Invoices relating merely to labour charges for modification of the furnace were not treated as authenticated invoices showing original capacity. On that basis, the Commissioner was entitled to rely on actual physical parameters of the furnace, measured in the presence of witnesses and the company's Director, together with supporting technical material, to fix annual production capacity. The capacity determination on actual parameters was therefore upheld. en-us Mon, 09 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 12:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114260 Rule 3 of the Induction Furnace Annual Capacity Rules, 1997 requires capacity to be determined first from an authenticated manufacturer's or trader's invoice; only if that material is unavailable may the Commissioner use comparable furnaces or other relevant evidence. Invoices relating merely to labour charges for modification of the furnace were not treated as authenticated invoices showing original capacity. On that basis, the Commissioner was entitled to rely on actual physical parameters of the furnace, measured in the presence of witnesses and the company's Director, together with supporting technical material, to fix annual production capacity. The capacity determination on actual parameters was therefore upheld. Case-Laws Central Excise Mon, 09 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114260