https://www.taxtmi.com/caselaws?id=82494 Modvat credit could not be disallowed on a ground not covered by the show cause notice, because a demand beyond the notice was outside the scope of adjudication and the identifiable credit balance was set aside. Credit claimed on inputs lying in stock when the unit moved from Modvat to full exemption and later resumed dutiable clearances could not be rejected outright; the transition claim had to be examined under the applicable transition rules on the basis of input identity and eligibility. As the necessary factual enquiry had not been properly made, the matter required fresh consideration on merits. en-us Thu, 07 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82494 Modvat credit could not be disallowed on a ground not covered by the show cause notice, because a demand beyond the notice was outside the scope of adjudication and the identifiable credit balance was set aside. Credit claimed on inputs lying in stock when the unit moved from Modvat to full exemption and later resumed dutiable clearances could not be rejected outright; the transition claim had to be examined under the applicable transition rules on the basis of input identity and eligibility. As the necessary factual enquiry had not been properly made, the matter required fresh consideration on merits. Case-Laws Central Excise Thu, 07 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82494