https://www.taxtmi.com/caselaws?id=54897 Section 3A of the Central Excise Act, 1944, read with Rules 96ZA to 96ZC of the Central Excise Rules, 1944, provides a special duty scheme for cold rolling machines based on the number of machines installed by a manufacturer opting for that procedure. Duty is computed with reference to the maximum number installed, and any change in installed machines must be intimated under Rule 96ZC. A machine earlier declared as a cold rolling machine cannot be excluded from levy merely because the assessee later claimed it was used for hot rolling. Circulars issued for Rules 96ZO and 96ZP do not govern this scheme. en-us Fri, 30 Sep 2005 00:00:00 +0530 Fri, 22 Oct 2010 16:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54897 Section 3A of the Central Excise Act, 1944, read with Rules 96ZA to 96ZC of the Central Excise Rules, 1944, provides a special duty scheme for cold rolling machines based on the number of machines installed by a manufacturer opting for that procedure. Duty is computed with reference to the maximum number installed, and any change in installed machines must be intimated under Rule 96ZC. A machine earlier declared as a cold rolling machine cannot be excluded from levy merely because the assessee later claimed it was used for hot rolling. Circulars issued for Rules 96ZO and 96ZP do not govern this scheme. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54897