https://www.taxtmi.com/caselaws?id=204191 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies whenever annual capacity is determined or redetermined under the Rule 3(3) formula, including redetermination made after a change in installed machinery under Rule 4(2). The statutory scheme under section 3A of the Central Excise Act, 1944 fixes duty by reference to annual capacity, and the clear language of Rule 5 leaves no separate exception for machinery-based redetermination. On that plain reading, the deeming provision attached to the capacity determination operates fully, and the assessees' challenge fails. en-us Wed, 06 Jul 2011 00:00:00 +0530 Fri, 13 Jan 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204191 Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 applies whenever annual capacity is determined or redetermined under the Rule 3(3) formula, including redetermination made after a change in installed machinery under Rule 4(2). The statutory scheme under section 3A of the Central Excise Act, 1944 fixes duty by reference to annual capacity, and the clear language of Rule 5 leaves no separate exception for machinery-based redetermination. On that plain reading, the deeming provision attached to the capacity determination operates fully, and the assessees' challenge fails. Case-Laws Central Excise Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204191