https://www.taxtmi.com/caselaws?id=33086 In determining annual capacity under furnace rules, the relevant enquiry is the furnace's working capacity, and all material evidence may be considered. The Tribunal accepted subsequent certificates from the Chartered Engineer and manufacturer, together with the departmental verification report, to support deterioration and reduced output capacity. A restrictive approach limited to the original invoice was rejected because the rules did not confine assessment to installed capacity alone. The reduction of the induction furnace's annual capacity from 5 MT to 4 MT was upheld, and the Revenue's challenge failed because no substantial question of law arose. en-us Mon, 28 Jul 2008 00:00:00 +0530 Tue, 21 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33086 In determining annual capacity under furnace rules, the relevant enquiry is the furnace's working capacity, and all material evidence may be considered. The Tribunal accepted subsequent certificates from the Chartered Engineer and manufacturer, together with the departmental verification report, to support deterioration and reduced output capacity. A restrictive approach limited to the original invoice was rejected because the rules did not confine assessment to installed capacity alone. The reduction of the induction furnace's annual capacity from 5 MT to 4 MT was upheld, and the Revenue's challenge failed because no substantial question of law arose. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33086