https://www.taxtmi.com/caselaws?id=91642 Disallowance of Modvat credit could not be sustained where the show cause notice failed to state the specific grounds for treating the inputs as ineligible and merely alleged inadmissible credit and misdeclaration. Because the eligibility of the goods as inputs had to be determined first, the misdeclaration allegation was premature and the adjudication lacked fair disclosure of the basis for denial. The prior appellate direction to ensure natural justice also remained unimplemented. The impugned order was therefore set aside in favour of the assessee. en-us Mon, 13 Jul 1998 00:00:00 +0530 Wed, 19 Oct 2011 18:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91642 Disallowance of Modvat credit could not be sustained where the show cause notice failed to state the specific grounds for treating the inputs as ineligible and merely alleged inadmissible credit and misdeclaration. Because the eligibility of the goods as inputs had to be determined first, the misdeclaration allegation was premature and the adjudication lacked fair disclosure of the basis for denial. The prior appellate direction to ensure natural justice also remained unimplemented. The impugned order was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91642