2001 (8) TMI 563 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the Commissioner of Central Excise's decision regarding the annual capacity determination for a company manufacturing non-alloy and alloy ingots. The tribunal stated that the capacity of the furnace as a whole should be considered, regardless of the type of ingots produced. The appeal was rejected as no merit was found in the appellant's contention.