Availability of CENVAT credit after omission of Rule 12B and...

Availability of CENVAT credit after omission of Rule 12B and validity of an addendum to a show cause notice were decided. The tribunal held that procedural regime under Rule 12B enabled textile processors to avail CENVAT credit subject to prescribed documentation and compliance, and the appellants were eligible for credit for the disputed period. An addendum issued more than two years after the original SCN introduced new grounds and was not a continuance of the original allegations; such fresh grounds require separate adjudication under the procedure for separate notices. The addendum was time-barred and unsustainable, resulting in setting aside of the impugned order.