https://www.taxtmi.com/caselaws?id=94818 Modvat credit could not be denied merely because 25 KVA transformers were not described by capacity in the declaration, since the declaration identified them as inputs and the capacity description only reflected the semi-finished condition of the transformer. The adjudicating authority also went beyond the allegations in the show cause notice, which was impermissible. The order denying credit was set aside and the matter was remanded for fresh adjudication confined to the notice allegations. en-us Wed, 05 Jan 2000 00:00:00 +0530 Mon, 05 Dec 2011 10:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94818 Modvat credit could not be denied merely because 25 KVA transformers were not described by capacity in the declaration, since the declaration identified them as inputs and the capacity description only reflected the semi-finished condition of the transformer. The adjudicating authority also went beyond the allegations in the show cause notice, which was impermissible. The order denying credit was set aside and the matter was remanded for fresh adjudication confined to the notice allegations. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94818