https://www.taxtmi.com/caselaws?id=249066 MS plates, MS sheets and similar items used for repair and maintenance of existing plant and machinery were held eligible for Cenvat credit. A denial based on a new allegation that the items were used for supporting structures and foundations could not be sustained where that basis was not set out in the show cause notice. The appellate stage could not introduce a different factual ground for disallowance. The note also records that the issue was covered by decisions recognising credit on steel plates used for repair and maintenance of plant and machinery, so the denial of Cenvat credit was not sustainable and the appeal was allowed. en-us Tue, 06 Aug 2013 00:00:00 +0530 Thu, 03 Jul 2014 14:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249066 MS plates, MS sheets and similar items used for repair and maintenance of existing plant and machinery were held eligible for Cenvat credit. A denial based on a new allegation that the items were used for supporting structures and foundations could not be sustained where that basis was not set out in the show cause notice. The appellate stage could not introduce a different factual ground for disallowance. The note also records that the issue was covered by decisions recognising credit on steel plates used for repair and maintenance of plant and machinery, so the denial of Cenvat credit was not sustainable and the appeal was allowed. Case-Laws Central Excise Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249066