Modvat credit cannot be denied on a ground outside the show-cause notice, with valid invoice treatment upheld.

Modvat credit could not be denied on a ground different from the one stated in the show-cause notice. The notice challenged only invoices issued before 12-5-1994 as invalid documents under Notification No. 21/94-C.E. (N.T.), so the Revenue could not shift to a fresh objection that the invoices lacked required particulars under Notification No. 15/94-C.E. (N.T.). Invoices issued between 1-4-1994 and 11-5-1994 were covered by the Board circular, and the invoice issued after 12-5-1994 was also acceptable. The objection was therefore not entertained and the assessee's entitlement to credit was upheld.

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Issues: Whether Modvat credit could be denied on the ground that the invoices issued by the sale depot were not valid documents or did not contain the required particulars, when the show-cause notice was confined to the allegation that invoices issued prior to 12-5-1994 were not valid documents for availing credit.

Analysis: The only allegation in the show-cause notice was that invoices issued before 12-5-1994 could not be treated as valid documents under Notification No. 21/94-C.E. (N.T.), dated 12-5-1994. The Revenue's attempt to sustain the demand on the different ground that the invoices lacked necessary particulars under Notification No. 15/94-C.E. (N.T.), dated 30-3-1994 introduced a case outside the notice. Three invoices were issued between 1-4-1994 and 11-5-1994 and were covered by the Board's Circular No. 90/1/95-CX. dated 3-1-1995. The fourth invoice was issued after 12-5-1994 and was also acceptable under the notification. The objection raised by the Revenue therefore could not be entertained.

Conclusion: The challenge to Modvat credit failed, and the assessee's entitlement was upheld.

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