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2013 (1) TMI 666 - SC - Central ExciseRule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 - whether applicable where a manufacturer proposes to make some change in the installed machinery in terms of Rule 4(2) of the 1997 Rules - Held that:- As decided in CCE, Chandigarh vs. Doaba Steel Rolling Mills [2011 (7) TMI 10 - SUPREME COURT OF INDIA] Rule 5 of the 1997 Rules will be attracted for determination of the annual capacity of production of the factory when any change in the installed machinery or any part thereof is intimated to the Commissioner of Central Excise in terms of Rule 4(2) of the 1997 Rules.
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