https://www.taxtmi.com/caselaws?id=93011 Modvat credit could not be denied on grounds beyond those stated in the show cause notice, and the Revenue could not expand the notice at the appellate stage to rely on invoice defects not originally alleged. The notice was limited to the claim that the dealer was unregistered, while the later attempt to invoke missing invoice particulars under subsequent notifications and a Board circular was impermissible. The circular also supported a lenient approach where the dealer was later registered and the invoices pre-dated the relevant registration change. The order restoring credit was therefore upheld. en-us Wed, 11 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93011 Modvat credit could not be denied on grounds beyond those stated in the show cause notice, and the Revenue could not expand the notice at the appellate stage to rely on invoice defects not originally alleged. The notice was limited to the claim that the dealer was unregistered, while the later attempt to invoke missing invoice particulars under subsequent notifications and a Board circular was impermissible. The circular also supported a lenient approach where the dealer was later registered and the invoices pre-dated the relevant registration change. The order restoring credit was therefore upheld. Case-Laws Central Excise Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93011