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TMI Blog2001 (8) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. The appellant manufactures by employing an induction furnace. We are concerned in this appeal with the determination of the annual capacity of this furnace, for the purposes of Induction Furnace Annual Capacity Determination Rules, 1997 for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to say that it is the installed capacity of the furnace that the rules require determined, not the capacity that may be varied after installation. He says in so many words, that the appellant had removed its furnace and substituted with the furnace of four tons, it would have a legitimate claim for redetermination of the capacity, he however says that this cannot be permitted where there is a chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner says is accepted as correct, this would have rendered meaningless. No doubt the Rule does refer to installed capacity . In the context of the other Rule it is clear that this is too the capacity of a furnace, not when it was initially constructed, but after the increase or decrease referred to in that Rule, newly determined installed capacity. 6. Having laid down the position ..... X X X X Extracts X X X X X X X X Extracts X X X X
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