https://www.taxtmi.com/caselaws?id=31694 Annual production capacity of an induction furnace is to be determined primarily from the supplier's invoice or other documents under Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997. Where the invoice is available and states the furnace capacity, sanctioned electricity load and a Chartered Engineer's certificate cannot be used to substitute a different figure under Rule 3(2), which applies only when the primary documents are unavailable. The document notes that the challenge depended on the authorities' factual finding, and no substantial question of law arose from that finding. en-us Tue, 20 May 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31694 Annual production capacity of an induction furnace is to be determined primarily from the supplier's invoice or other documents under Rule 3(1) of the Induction Furnace Annual Capacity Determination Rules, 1997. Where the invoice is available and states the furnace capacity, sanctioned electricity load and a Chartered Engineer's certificate cannot be used to substitute a different figure under Rule 3(2), which applies only when the primary documents are unavailable. The document notes that the challenge depended on the authorities' factual finding, and no substantial question of law arose from that finding. Case-Laws Central Excise Tue, 20 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31694