Bhilwara Processors Ltd. vs Cce on 4 March, 1999
2. It has been fairly conceded by both the sides that the above said issues already stand answered by the Larger Bench of the Tribunal in Sangam Processors Bhilwara Ltd. vs. CCE Jaipur 2001(42) RLT 429. In that case it has been ruled by the Larger Bench that galleries cannot be taken into account while computing production capacity of (sic) as it is not an equipment aiding the process of heat setting on drying of fabrics as contemplated by Explanation 1 to Rule 3 of the Central Excise Rules.