https://www.taxtmi.com/caselaws?id=212147 A hot air stenter that had been sealed before 1-3-2000 and remained sealed until removal was required to be excluded from annual capacity computation under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000. Explanation IV to Rule 5 treats a permanently closed or sealed stenter as outside the capacity base on the relevant date, so the sealed machine could not be counted. The matter therefore required fresh determination of annual capacity after excluding the sealed stenter, and the assessment was remitted for reconsideration. en-us Tue, 19 Apr 2011 00:00:00 +0530 Wed, 28 Mar 2012 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212147 A hot air stenter that had been sealed before 1-3-2000 and remained sealed until removal was required to be excluded from annual capacity computation under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000. Explanation IV to Rule 5 treats a permanently closed or sealed stenter as outside the capacity base on the relevant date, so the sealed machine could not be counted. The matter therefore required fresh determination of annual capacity after excluding the sealed stenter, and the assessment was remitted for reconsideration. Case-Laws Central Excise Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212147