https://www.taxtmi.com/caselaws?id=185028 Annual capacity of production under the Pan Masala Rules, 2008 must be fixed by reference to machines actually operating for manufacture, not machines that are sealed and non-functional during the relevant period. Where the sealing of the machines is undisputed, the fact that they could theoretically be moved or reused is insufficient, because use would first require breaking the seal with departmental consent and permission. On that basis, sealed machines were excluded from the capacity computation, and the Revenue's appeals were rejected. en-us Thu, 29 Nov 2012 00:00:00 +0530 Thu, 28 Jul 2016 14:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185028 Annual capacity of production under the Pan Masala Rules, 2008 must be fixed by reference to machines actually operating for manufacture, not machines that are sealed and non-functional during the relevant period. Where the sealing of the machines is undisputed, the fact that they could theoretically be moved or reused is insufficient, because use would first require breaking the seal with departmental consent and permission. On that basis, sealed machines were excluded from the capacity computation, and the Revenue's appeals were rejected. Case-Laws Central Excise Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185028