2002 (8) TMI 183 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner's decision to fix the annual capacity of production for an induction furnace at 3.5 MTs based on the manufacturer's invoice, rejecting the appellant's claim of 3.0 MTs due to thicker insulation affecting production. The Tribunal found no provision in the rules to determine capacity based on effective usable production capacity, affirming the Commissioner's order. The appeal was rejected.