https://www.taxtmi.com/caselaws?id=82261 A departmental ground cannot be introduced for the first time in appeal where it was not part of the show cause notice, and the assessee succeeded on that point. Silicon carbide grains used for rough polishing of needle rollers were treated as consumable inputs used in relation to manufacture, not as disqualifying tools or excluded items under Rule 57A, so they remained eligible for Modvat credit. The assessee's entitlement to credit was therefore upheld, and the departmental objection failed. en-us Tue, 17 Nov 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82261 A departmental ground cannot be introduced for the first time in appeal where it was not part of the show cause notice, and the assessee succeeded on that point. Silicon carbide grains used for rough polishing of needle rollers were treated as consumable inputs used in relation to manufacture, not as disqualifying tools or excluded items under Rule 57A, so they remained eligible for Modvat credit. The assessee's entitlement to credit was therefore upheld, and the departmental objection failed. Case-Laws Central Excise Tue, 17 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82261