https://www.taxtmi.com/caselaws?id=95732 Modvat credit was admissible on duty-paid finished goods returned by customers as defective goods for reprocessing, where the reprocessed clearances were used to discharge duty. The Tribunal also held that denial of credit could not be sustained on a ground not set out in the show-cause notice; the appellate authority's additional reasoning that the activity did not amount to manufacture was beyond the notice and therefore invalid. The impugned order was set aside and the assessee succeeded. en-us Fri, 15 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95732 Modvat credit was admissible on duty-paid finished goods returned by customers as defective goods for reprocessing, where the reprocessed clearances were used to discharge duty. The Tribunal also held that denial of credit could not be sustained on a ground not set out in the show-cause notice; the appellate authority's additional reasoning that the activity did not amount to manufacture was beyond the notice and therefore invalid. The impugned order was set aside and the assessee succeeded. Case-Laws Central Excise Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95732