https://www.taxtmi.com/caselaws?id=97519 Notification No. 58/86-CE was construed as applying to tools falling within Chapter 82, not to the machines or equipment in which they were fitted. On that construction, the stated basis for denying exemption failed because the Chapter 82 reference qualified the tools themselves. Denial of the benefit on a fresh ground not set out in the show cause notice was also impermissible, since adjudication must stay within the notice and the assessee must be informed of the case to meet. The exemption was therefore available to the tools, and the alternative ground could not be used to refuse it. en-us Wed, 03 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 10:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97519 Notification No. 58/86-CE was construed as applying to tools falling within Chapter 82, not to the machines or equipment in which they were fitted. On that construction, the stated basis for denying exemption failed because the Chapter 82 reference qualified the tools themselves. Denial of the benefit on a fresh ground not set out in the show cause notice was also impermissible, since adjudication must stay within the notice and the assessee must be informed of the case to meet. The exemption was therefore available to the tools, and the alternative ground could not be used to refuse it. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97519