https://www.taxtmi.com/caselaws?id=115145 Modvat credit could not be denied on the basis of a notification not invoked in the show cause notice. The notice relied on Notification No. 6/2001-C.E. (N.T.), while the Revenue later sought to support denial through Notification No. 27/2000-C.E. (N.T.). Since the inputs were received on duty-paid invoices, credit was taken on that basis, and defective goods were returned after reversal of credit and duty payment, the settled rule that the Revenue cannot travel beyond the show cause notice applied. Credit was therefore sustained in favour of the assessee. en-us Fri, 15 Oct 2004 00:00:00 +0530 Thu, 24 May 2012 12:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115145 Modvat credit could not be denied on the basis of a notification not invoked in the show cause notice. The notice relied on Notification No. 6/2001-C.E. (N.T.), while the Revenue later sought to support denial through Notification No. 27/2000-C.E. (N.T.). Since the inputs were received on duty-paid invoices, credit was taken on that basis, and defective goods were returned after reversal of credit and duty payment, the settled rule that the Revenue cannot travel beyond the show cause notice applied. Credit was therefore sustained in favour of the assessee. Case-Laws Central Excise Fri, 15 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115145