https://www.taxtmi.com/caselaws?id=51461 Annual furnace capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 is to be fixed from the total installed capacity shown in the manufacturer's or trader's invoice. A claim that thicker insulation reduced the furnace's effective usable capacity after installation was held irrelevant, because the Rules do not permit assessment on actual production capability. On that basis, the furnace capacity was correctly taken at 3.5 MT from the invoice, and the assessee's challenge failed. en-us Tue, 20 Aug 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51461 Annual furnace capacity under the Induction Furnace Annual Capacity Determination Rules, 1997 is to be fixed from the total installed capacity shown in the manufacturer's or trader's invoice. A claim that thicker insulation reduced the furnace's effective usable capacity after installation was held irrelevant, because the Rules do not permit assessment on actual production capability. On that basis, the furnace capacity was correctly taken at 3.5 MT from the invoice, and the assessee's challenge failed. Case-Laws Central Excise Tue, 20 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51461