https://www.taxtmi.com/caselaws?id=87584 A demand cannot be sustained on a ground not set out in the show cause notice, so the adjudication could not rely on a new secondary-packing basis and the demand was set aside. Plastic crates used to transport aerated water bottles, as packaging material making the final product marketable, were treated as eligible for Modvat credit under Rule 57A for the period before 17-11-1995, with the later two-Member Bench view preferred over the earlier Single Member Bench view. Consequential relief was available to the assessee in accordance with law. en-us Mon, 20 Oct 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87584 A demand cannot be sustained on a ground not set out in the show cause notice, so the adjudication could not rely on a new secondary-packing basis and the demand was set aside. Plastic crates used to transport aerated water bottles, as packaging material making the final product marketable, were treated as eligible for Modvat credit under Rule 57A for the period before 17-11-1995, with the later two-Member Bench view preferred over the earlier Single Member Bench view. Consequential relief was available to the assessee in accordance with law. Case-Laws Central Excise Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87584