https://www.taxtmi.com/caselaws?id=114767 Modvat credit could not be denied on grounds not set out in the show cause notice, especially where the Superintendent's certificate under Rule 57E(2) evidencing duty payment remained valid and unwithdrawn. The notice referred only to the alleged inapplicability of Rule 57E(2) and non-maintenance of RG 23A Part-I, so the appellate authority was not justified in relying on fresh objections such as co-relation issues or other matters outside the notice. The assessee's declaration and explanation regarding RG 23A Part-I supported entitlement to credit, and the denial of credit was unsustainable. en-us Wed, 15 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114767 Modvat credit could not be denied on grounds not set out in the show cause notice, especially where the Superintendent's certificate under Rule 57E(2) evidencing duty payment remained valid and unwithdrawn. The notice referred only to the alleged inapplicability of Rule 57E(2) and non-maintenance of RG 23A Part-I, so the appellate authority was not justified in relying on fresh objections such as co-relation issues or other matters outside the notice. The assessee's declaration and explanation regarding RG 23A Part-I supported entitlement to credit, and the denial of credit was unsustainable. Case-Laws Central Excise Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114767