https://www.taxtmi.com/caselaws?id=47276 The special capacity-based excise scheme under Section 3A of the Central Excise Act, 1944 assessed hot re-rolling mills on installed capacity, not actual production. Where each rolling mill had its own re-heating furnace, the annual capacity was to be computed by aggregating the capacity of both mills, even if only one mill could be operated at a time. The circular applied only where two rolling mills shared one re-heating furnace, in which case the higher capacity could be adopted. The approved installation of a second furnace did not change the assessment basis, so the capacity determination by clubbing both mills was upheld. en-us Tue, 05 Apr 2005 00:00:00 +0530 Mon, 16 Jun 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47276 The special capacity-based excise scheme under Section 3A of the Central Excise Act, 1944 assessed hot re-rolling mills on installed capacity, not actual production. Where each rolling mill had its own re-heating furnace, the annual capacity was to be computed by aggregating the capacity of both mills, even if only one mill could be operated at a time. The circular applied only where two rolling mills shared one re-heating furnace, in which case the higher capacity could be adopted. The approved installation of a second furnace did not change the assessment basis, so the capacity determination by clubbing both mills was upheld. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47276