https://www.taxtmi.com/caselaws?id=795454 Rule 12(4) requires monthly capacity-based cess to be computed using the maximum number of installed operational machines on any day of the month. Read with the charging and computation provisions and Schedule II, it treats machines installed and used during the month as part of production capacity and does not levy cess on non-existent machines. The rule is presented as consistent with delegated authority and constitutional protections. Proportionate abatement is available only where an installed machine remains continuously inoperative for at least fifteen days; it does not cover the period before a newly added machine was installed where that machine became operational upon installation. Existing registrants adding machines during a month cannot invoke the new-registration exception. en-us Fri, 17 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795454 Rule 12(4) requires monthly capacity-based cess to be computed using the maximum number of installed operational machines on any day of the month. Read with the charging and computation provisions and Schedule II, it treats machines installed and used during the month as part of production capacity and does not levy cess on non-existent machines. The rule is presented as consistent with delegated authority and constitutional protections. Proportionate abatement is available only where an installed machine remains continuously inoperative for at least fifteen days; it does not cover the period before a newly added machine was installed where that machine became operational upon installation. Existing registrants adding machines during a month cannot invoke the new-registration exception. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795454