https://www.taxtmi.com/caselaws?id=235211 Adjudication on CENVAT credit must remain confined to the allegations in the show cause notice, and the revenue authority cannot decide matters beyond that scope. Where entitlement to credit depends on factual verification of input use in fabrication of plant and machinery, the matter may be remanded for fresh consideration. The Tribunal set aside the impugned order and directed reconsideration of the credit claim afresh on the basis of the Chartered Engineer's certificate, duty-paying documents, the show cause notice, and the principles of natural justice. en-us Thu, 04 Apr 2013 00:00:00 +0530 Tue, 16 Jul 2013 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235211 Adjudication on CENVAT credit must remain confined to the allegations in the show cause notice, and the revenue authority cannot decide matters beyond that scope. Where entitlement to credit depends on factual verification of input use in fabrication of plant and machinery, the matter may be remanded for fresh consideration. The Tribunal set aside the impugned order and directed reconsideration of the credit claim afresh on the basis of the Chartered Engineer's certificate, duty-paying documents, the show cause notice, and the principles of natural justice. Case-Laws Central Excise Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235211