https://www.taxtmi.com/caselaws?id=53165 Idle or stand-by induction furnace capacity cannot be included in annual production capacity for central excise purposes where the furnace is not shown to have functioned. The department's case that a second furnace was simultaneously used to manufacture M.S. ingots failed because the evidence, including a retracted manager's statement, was weak and unsupported by independent material. Applying the Central Government circular and the principle followed in Aditya Steel Industries, the non-working furnace's capacity was excluded from the capacity computation, and the demand based on that inclusion was set aside. en-us Fri, 16 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53165 Idle or stand-by induction furnace capacity cannot be included in annual production capacity for central excise purposes where the furnace is not shown to have functioned. The department's case that a second furnace was simultaneously used to manufacture M.S. ingots failed because the evidence, including a retracted manager's statement, was weak and unsupported by independent material. Applying the Central Government circular and the principle followed in Aditya Steel Industries, the non-working furnace's capacity was excluded from the capacity computation, and the demand based on that inclusion was set aside. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53165