https://www.taxtmi.com/caselaws?id=98913 A duty demand cannot be confirmed beyond the scope of the show cause notice, so the unnotified demand was set aside. An admitted deposit must be adjusted against the assessed liability, and the assessee was entitled to deduction of that amount. Modvat credit taken on duty-paid inputs was confined to the statutory mode of utilisation under the credit rules and was not extinguished merely because the inputs were destroyed by fire; the demand relating to the burnt inputs was therefore sustained. en-us Thu, 20 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 15:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98913 A duty demand cannot be confirmed beyond the scope of the show cause notice, so the unnotified demand was set aside. An admitted deposit must be adjusted against the assessed liability, and the assessee was entitled to deduction of that amount. Modvat credit taken on duty-paid inputs was confined to the statutory mode of utilisation under the credit rules and was not extinguished merely because the inputs were destroyed by fire; the demand relating to the burnt inputs was therefore sustained. Case-Laws Central Excise Thu, 20 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98913