2001 (8) TMI 570

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....ide his impugned order has determined the annual capacity of production of the furnace as 6982.4 M.T. by taking the capacity of the furnace as 2.182 MT. The said finding of the Adjudicating Authority as regards the capacity of the furnace is dependent upon the manufacturer's invoice indicating the type of furnace as ITM 3/1250. When this type of furnace is read along with manufacturer's technical data annexed with the invoice, the same shows the capacity as 2.182 MT. The Adjudicating Authority has observed that in terms of provisions of Rule 3 of Induction Furnace Annual Capacity Determination Rules, 1997, it is the manufacturer's invoice which has to be made the basis for arriving at the total capacity of the furnace installed in the facto....

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....the absence of the ideal conditions, the capacity given in the furnace can never be achieved and the same, as reflected in the technical data, is only maximum capacity shown under ideal condition and not a practical capacity. 3. After carefully considering the submission made by the appellants duly represented by Shri K.K. Anand, learned Advocate and by the Revenue represented by Shri Mewa Singh, learned SDR we find that the Commissioner has rightly observed that in terms of Rule 3 of sub-rule (1) of the Rules in question, it is the manufacturer's invoice which has to be made the basis for ascertaining the capacity of the furnace. The sub-rule (2) of Rule 3 is applicable only when the invoice as mentioned in sub-rule (1) is not avai....