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2009 (7) TMI 319 - CESTAT, NEW DELHIProduction capacity based duty - determination of their annual capacity of production - appellant had produced the invoice for modification of the furnace - Commissioner while passing the impugned order after taking into consideration the provisions of Rule 3 of Induction Furnace Annual Capacity Determination Rules, 1997 has observed that the relevant rule mandates the party to produce authentic copy of the manufacturer’s/trader’s invoice who had supplied or installed the furnace or crucible to the induction furnace unit and not the invoice relating to modifications carried out in the furnace or crucible - Undisputedly, the appellant has not followed the procedure as prescribed under Rule 4. The invoice or certificate of modified capacity of the furnace cannot be the substitute for the document in relation to the capacity of the furnace at an initial stage when the furnace was originally installed/supplied. Being so, a document regarding the change of capacity of furnace cannot be within the meaning of the expression “any other material” under sub-rule (2) of Rule 3 of the said rule. Considering the same as rightly pointed out on behalf of the respondent, no fault can be found with the impugned order of Commissioner discarding the invoice relating to modified capacity to determine the original capacity of the furnace in terms of Rule 3 of the said rule.
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