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2005 (4) TMI 60 - SC - Central ExciseHow would the annual capacity of production be determined if a unit has more than one rolling mill in the same premises but operates only one rolling mill at a time? Held that:- Circular No. 326 also dated 25-7-1997 dealt with the capacity of production of hot re-rolling mills. There is no paragraph in this circular similar to the quoted paragraph relating to the ACP of induction furnaces. Paragraph 18 of Circular No. 326 says that the paragraphs in the circular explain the salient features of Section 3A scheme as applicable to re-rolling mills. It also says that the scheme, in general terms, is on the same lines as that for the Induction Furnace units and that therefore the explanation on some of the common features are the same as those contained in Circular No. 325. This does not tantamount to saying that all the features of the induction furnace scheme were to be incorporated into the hot rolling mill scheme. The appellant's contention that the second mill was set up after the approval of the Commissioner is of no consequence. The approval granted by the Commissioner did not in any way affect the assessment required to be made in accordance with the Rules. Thus the appeal is dismissed
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