https://www.taxtmi.com/caselaws?id=107702 Modvat credit could not be denied where the assessee used its own gate pass as the credit document, since the return of the final product as input was covered by the Larger Bench ruling relied on in the proceedings. The demand also failed because the show cause notice did not clearly and specifically allege any documentation deficiency; a notice must state the exact charge, and an ambiguous allegation cannot later be expanded by inference to sustain an adverse order. The denial of credit was therefore held unsustainable and relief was granted. en-us Fri, 04 Apr 2003 00:00:00 +0530 Mon, 26 Mar 2012 10:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107702 Modvat credit could not be denied where the assessee used its own gate pass as the credit document, since the return of the final product as input was covered by the Larger Bench ruling relied on in the proceedings. The demand also failed because the show cause notice did not clearly and specifically allege any documentation deficiency; a notice must state the exact charge, and an ambiguous allegation cannot later be expanded by inference to sustain an adverse order. The denial of credit was therefore held unsustainable and relief was granted. Case-Laws Customs Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107702