https://www.taxtmi.com/caselaws?id=88363 Defective and non-marketable sheets arising during manufacture were treated as waste or scrap for Modvat purposes, so Rule 57D protected the credit claim and Rule 57C did not apply. The denial of credit also could not rest on a ground not stated in the show cause notice, since the authorities relied on an unpleaded RG 1-stage theory that enlarged the dispute beyond its foundation. The assessee therefore succeeded on the merits of the Modvat credit claim for the defective sheets. en-us Mon, 16 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88363 Defective and non-marketable sheets arising during manufacture were treated as waste or scrap for Modvat purposes, so Rule 57D protected the credit claim and Rule 57C did not apply. The denial of credit also could not rest on a ground not stated in the show cause notice, since the authorities relied on an unpleaded RG 1-stage theory that enlarged the dispute beyond its foundation. The assessee therefore succeeded on the merits of the Modvat credit claim for the defective sheets. Case-Laws Central Excise Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88363