https://www.taxtmi.com/acts?id=54099 Capacity determination under CAS-2 (Revised 2015) governs the principles and methods for measuring installed capacity, normal capacity, actual capacity utilisation, and related idle capacity for cost ascertainment. It requires capacity to be determined in production units, services, or equivalent machine or man hours, with reassessment whenever capacity changes and with adjustments for maintenance, holidays, shutdowns, and batch changeovers. Cost statements must present capacity figures in absolute terms and disclose the basis of computation, changes in capacity, outsourcing effects, low utilisation reasons, and abnormal cost where material and quantifiable. en-us Wed, 22 Apr 2026 11:35:05 +0530 Thu, 23 Apr 2026 14:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54099 Capacity determination under CAS-2 (Revised 2015) governs the principles and methods for measuring installed capacity, normal capacity, actual capacity utilisation, and related idle capacity for cost ascertainment. It requires capacity to be determined in production units, services, or equivalent machine or man hours, with reassessment whenever capacity changes and with adjustments for maintenance, holidays, shutdowns, and batch changeovers. Cost statements must present capacity figures in absolute terms and disclose the basis of computation, changes in capacity, outsourcing effects, low utilisation reasons, and abnormal cost where material and quantifiable. Act-Rules Companies Law Wed, 22 Apr 2026 11:35:05 +0530 https://www.taxtmi.com/acts?id=54099