https://www.taxtmi.com/caselaws?id=95909 Modvat credit could not be denied on a ground different from the one stated in the show-cause notice. The notice challenged only invoices issued before 12-5-1994 as invalid documents under Notification No. 21/94-C.E. (N.T.), so the Revenue could not shift to a fresh objection that the invoices lacked required particulars under Notification No. 15/94-C.E. (N.T.). Invoices issued between 1-4-1994 and 11-5-1994 were covered by the Board circular, and the invoice issued after 12-5-1994 was also acceptable. The objection was therefore not entertained and the assessee's entitlement to credit was upheld. en-us Mon, 29 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95909 Modvat credit could not be denied on a ground different from the one stated in the show-cause notice. The notice challenged only invoices issued before 12-5-1994 as invalid documents under Notification No. 21/94-C.E. (N.T.), so the Revenue could not shift to a fresh objection that the invoices lacked required particulars under Notification No. 15/94-C.E. (N.T.). Invoices issued between 1-4-1994 and 11-5-1994 were covered by the Board circular, and the invoice issued after 12-5-1994 was also acceptable. The objection was therefore not entertained and the assessee's entitlement to credit was upheld. Case-Laws Central Excise Mon, 29 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95909