https://www.taxtmi.com/caselaws?id=127982 Annual capacity of a re-rolling mill had to be determined under Rule 3(3)(b) by reference to the finishing mill, using the defined "nominal centre distance" of the last rolling mill drive and excluding the pinch roll. Adoption of the roughing mill drive was inconsistent with the rule's definition and scheme, because the machinery setup could include stages prior to the finishing mill. The re-determination based on the roughing mill drive was therefore not sustainable, the impugned order was set aside, and the matter was remanded to the jurisdictional Commissioner for fresh determination under Rule 3(3)(b). en-us Tue, 18 Aug 2009 00:00:00 +0530 Mon, 25 Mar 2013 15:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127982 Annual capacity of a re-rolling mill had to be determined under Rule 3(3)(b) by reference to the finishing mill, using the defined "nominal centre distance" of the last rolling mill drive and excluding the pinch roll. Adoption of the roughing mill drive was inconsistent with the rule's definition and scheme, because the machinery setup could include stages prior to the finishing mill. The re-determination based on the roughing mill drive was therefore not sustainable, the impugned order was set aside, and the matter was remanded to the jurisdictional Commissioner for fresh determination under Rule 3(3)(b). Case-Laws Central Excise Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127982