2000 (7) TMI 703

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : G.R. Sharma, Member (T)]. The appellants have filed this appeal being aggrieved by the order passed by the Commissioner holding that Total capacity of production of the unit is determined as 3.3 MT and, applying the formula as provided under Rule 3(3) of the Induction Furnace Annual Capacity Determination Rules, 1997, the annual capacity of the aforesaid unit is determined .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing their case. 3. Shri S.K. Das, ld. JDR opposes the request for remand of the case and submits that the appellants have furnished a copy of the invoice of the supplier of the furnace/crucible. He submits that sub-rule (1) of Rule 3 of the Induction Furnace Annual Capacity Determination Rules, 1997 provides that The Commissioner of Central Excise (hereinafter referred to as the Commissioner) s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... les, 1997. We agree with the contention of the ld. JDR that Sub-rule (1) of Rule 3 of these rules specifically provide for determination of annual production capacity based on the manufacturer s invoice. We note that the other alternative becomes necessary only when the manufacturer s invoice or trader s invoice is not available. In the circumstances, there was no question of considering the Chart .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X