9911796707
TMI Blog2004 (2) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... as 27,392 M.T. and rejected their request for determination of Annual Production Capacity under Section 3A(4) of the Central Excise Act based on actual production for the period prior to 20-11-99. 2. Shri Lajja Ram, learned Advocate, mentioned that the Appellants are not pressing the appeal for determining their Annual Production Capacity on the basis of actual production prior to 20-11-99. He, further, mentioned that the Appellants manufacture M.S. Ingots of non-alloy steel in respect of which they were required to pay Central Excise duty on the basis of capacity of Induction Furnace determined under Section 3A of Central Excise Act, read with Induction furnace Capacity Determination Rules, 1997; that they had declared the capacity of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 564 and Ranjeev Alloys Ltd. v. CCE, Meerut, [2001 (135) E.L.T. 671 (T) = 2001 (96) ECR 518] wherein it has been held that the capacity of Induction Furnace as shown in the invoice of the manufacturer/supplier has to be taken as the basis for determination of Annual Capacity of Production. He also referred to the decision of the Tribunal in the case of Rayalseema Steel Re-rolling Mills v. CCE, in which the Tribunal vide Final Order No. 968/2002, dated 26-7-2000 has held that measurement of the parameter of the Steel Rolling Mills is a job requiring technical expertise and knowledge and if the parameters are declared to be challenged material evidence from the experts in the field is to be procured; that the Tribunal held that the Order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led in the factory on the basis of such invoice or document. (ii) If the invoice or document referred to in (i) is not available, the Commissioner shall ascertain the capacity of the furnaces on the basis of capacity of comparable furnace installed in any other factory in respect of the manufacturer s invoice or other document indicating the capacity of the furnace. (iii) If not so possible, the Commissioner shall ascertain the capacity of the furnace on the basis of any other material as may be relevant for this purpose. 5. It has been held by the Appellate Tribunal in the case of Arihant Steel (supra) that when the Appellants had produced certificate from the manufacturer of the furnace as well as their invoice which shows the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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