https://www.taxtmi.com/caselaws?id=46761 Power factor was treated as a relevant element in determining annual capacity under the capacity-based excise scheme, because Section 3A of the Central Excise Act requires assessment by reference to relevant production factors; the rule was read down to permit its consideration rather than exclude it. The earlier Supreme Court ruling cited by the Revenue was held inapplicable because it involved a different statutory claim and did not bar redetermination on the basis of a relevant factor in the original capacity assessment. The impugned determination was quashed and capacity was directed to be redetermined after considering power factor. en-us Tue, 18 Mar 2003 00:00:00 +0530 Fri, 23 Jul 2010 17:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46761 Power factor was treated as a relevant element in determining annual capacity under the capacity-based excise scheme, because Section 3A of the Central Excise Act requires assessment by reference to relevant production factors; the rule was read down to permit its consideration rather than exclude it. The earlier Supreme Court ruling cited by the Revenue was held inapplicable because it involved a different statutory claim and did not bar redetermination on the basis of a relevant factor in the original capacity assessment. The impugned determination was quashed and capacity was directed to be redetermined after considering power factor. Case-Laws Central Excise Tue, 18 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46761