https://www.taxtmi.com/caselaws?id=795454 Monthly capacity-based cess computation under Rule 12(4) is described as requiring reference to the highest number of machines installed on any day of the month, consistent with the statutory framework based on installed operational machines, rated speed and packed-goods weight. The notes state that this treatment covers machines installed and operated during the month without charging cess on non-existent machines. Proportionate abatement is described as 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 and became operational. 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 Monthly capacity-based cess computation under Rule 12(4) is described as requiring reference to the highest number of machines installed on any day of the month, consistent with the statutory framework based on installed operational machines, rated speed and packed-goods weight. The notes state that this treatment covers machines installed and operated during the month without charging cess on non-existent machines. Proportionate abatement is described as 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 and became operational. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795454