https://www.taxtmi.com/caselaws?id=191524 Under the Induction Furnace Annual Capacity Determination Rules, 1997, Rule 3(1) applies only where an authenticated copy of the furnace supplier's or installer's invoice is available. Where the assessee's document was not shown to be such an invoice, the Commissioner could not rely on Rule 3(1) and was entitled to determine capacity under Rule 3(2) on the basis of comparable furnaces or other relevant material. The earlier remand did not alter that position, as it was confined to rehearing and redetermination. The furnace capacity determination was therefore upheld. en-us Fri, 25 May 2012 00:00:00 +0530 Thu, 06 Apr 2017 12:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191524 Under the Induction Furnace Annual Capacity Determination Rules, 1997, Rule 3(1) applies only where an authenticated copy of the furnace supplier's or installer's invoice is available. Where the assessee's document was not shown to be such an invoice, the Commissioner could not rely on Rule 3(1) and was entitled to determine capacity under Rule 3(2) on the basis of comparable furnaces or other relevant material. The earlier remand did not alter that position, as it was confined to rehearing and redetermination. The furnace capacity determination was therefore upheld. Case-Laws Central Excise Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191524