https://www.taxtmi.com/caselaws?id=119855 Modvat credit on disputed items could not be finally denied on a ground not specifically raised in the show cause notice, where the adverse finding turned on alleged lack of evidence of actual use. The appellate authority had reversed the favourable adjudication without ensuring that the assessee had a fair opportunity to meet that factual objection. The proper course was a limited remand for examination of actual use and the admissibility of credit on that basis. The adverse appellate order was set aside, and entitlement to Modvat credit was left for fresh decision on remand. en-us Thu, 03 Aug 2006 00:00:00 +0530 Fri, 13 Jul 2012 16:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119855 Modvat credit on disputed items could not be finally denied on a ground not specifically raised in the show cause notice, where the adverse finding turned on alleged lack of evidence of actual use. The appellate authority had reversed the favourable adjudication without ensuring that the assessee had a fair opportunity to meet that factual objection. The proper course was a limited remand for examination of actual use and the admissibility of credit on that basis. The adverse appellate order was set aside, and entitlement to Modvat credit was left for fresh decision on remand. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119855