https://www.taxtmi.com/caselaws?id=50673 Section 3A(4) and Rule 96ZO(3) were treated as alternative assessee-based procedures under the compounded levy regime, so an assessee could opt out for a later period and the change would take effect from the first day of the succeeding month rather than being confined to the next financial year. For annual capacity determination under Rule 96ZO(3), the Commissioner had to rely on the authenticated furnace manufacturer's invoice whenever it was available; the comparable furnace and technical consultation method applied only when no invoice existed. The governing principle was that the invoice-based method was the primary basis for capacity assessment. en-us Wed, 28 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50673 Section 3A(4) and Rule 96ZO(3) were treated as alternative assessee-based procedures under the compounded levy regime, so an assessee could opt out for a later period and the change would take effect from the first day of the succeeding month rather than being confined to the next financial year. For annual capacity determination under Rule 96ZO(3), the Commissioner had to rely on the authenticated furnace manufacturer's invoice whenever it was available; the comparable furnace and technical consultation method applied only when no invoice existed. The governing principle was that the invoice-based method was the primary basis for capacity assessment. Case-Laws Central Excise Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50673