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2000 (12) TMI 116 - AT - Central ExciseExtract: .......ion when change in machinery leads to reduction in the annual capacity of production, when the same is computed according to the parameters mentioned in Rule 3 of the Hot Rolling Steel Mills Annual Capacity Determination Rules, 1997. 11.The present appeal has no merit in the light of our decision in the reference. Accordingly, the same is rejected.
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