https://www.taxtmi.com/caselaws?id=346095 The maximum packing speed under the packing machines rules was to be determined by the machine's actual operating speed found at inspection, not by a theoretical higher capacity stated in a Chartered Engineer's opinion. As the machine was operating at 696.5 pouches per minute and no contrary material showed a greater present capacity, that inspected speed governed the assessment. The engineer's view that the machine could be reset to a higher speed was insufficient without evidence of actual operative capacity. Any future alteration in speed remained subject to advance intimation by the assessee. en-us Thu, 22 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346095 The maximum packing speed under the packing machines rules was to be determined by the machine's actual operating speed found at inspection, not by a theoretical higher capacity stated in a Chartered Engineer's opinion. As the machine was operating at 696.5 pouches per minute and no contrary material showed a greater present capacity, that inspected speed governed the assessment. The engineer's view that the machine could be reset to a higher speed was insufficient without evidence of actual operative capacity. Any future alteration in speed remained subject to advance intimation by the assessee. Case-Laws Central Excise Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346095