https://www.taxtmi.com/caselaws?id=48173 Rule 5 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 requires an independent textile processor to intimate the Commissioner in advance and obtain prior written approval before changing installed machinery. Because written approval is a condition precedent, the revised annual capacity becomes effective only from the date of approval, not from the earlier date of intimation. As the Commissioner's approval was dated 11-1-1999, that date governed the change in capacity. en-us Wed, 19 Jul 2006 00:00:00 +0530 Tue, 03 Aug 2010 10:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48173 Rule 5 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 requires an independent textile processor to intimate the Commissioner in advance and obtain prior written approval before changing installed machinery. Because written approval is a condition precedent, the revised annual capacity becomes effective only from the date of approval, not from the earlier date of intimation. As the Commissioner's approval was dated 11-1-1999, that date governed the change in capacity. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48173