https://www.taxtmi.com/caselaws?id=166999 For exemption under Notification No. 128 of 1977, annual installed capacity had to be determined by the capacity recognised in the industrial licence, DGTD records, import permission and technical opinion, not by a notional working capacity derived from actual production. The paper mill was accepted as having an installed capacity of 5000 tonnes per annum, because installed capacity means the designed capacity of the machinery and not the fluctuating output achieved in practice. The departmental method of multiplying daily production by working days was therefore unsound. In a fiscal exemption matter, any remaining doubt was resolved in favour of the assessee, and the demand based on the higher capacity was unsustainable. en-us Tue, 24 Apr 1984 00:00:00 +0530 Wed, 03 Dec 2014 11:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166999 For exemption under Notification No. 128 of 1977, annual installed capacity had to be determined by the capacity recognised in the industrial licence, DGTD records, import permission and technical opinion, not by a notional working capacity derived from actual production. The paper mill was accepted as having an installed capacity of 5000 tonnes per annum, because installed capacity means the designed capacity of the machinery and not the fluctuating output achieved in practice. The departmental method of multiplying daily production by working days was therefore unsound. In a fiscal exemption matter, any remaining doubt was resolved in favour of the assessee, and the demand based on the higher capacity was unsustainable. Case-Laws Central Excise Tue, 24 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166999