https://www.taxtmi.com/caselaws?id=260611 Cenvat credit of Additional Duty of Excise paid on inputs before 1 March 2003 could be taken after that date under the amended regime, where the governing circular also permitted such utilisation. Denial could not rest on a ground not alleged in the show cause notice, especially where the notice proceeded only on the basis that pre-1 March 2003 duty could not be claimed later. The commentary further notes that an earlier decision in the assessee's own case had already accepted entitlement for a prior period, reinforcing the same treatment for the later period. On that basis, credit, interest and penalty were unsustainable. en-us Thu, 26 Feb 2015 00:00:00 +0530 Thu, 18 Jun 2015 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260611 Cenvat credit of Additional Duty of Excise paid on inputs before 1 March 2003 could be taken after that date under the amended regime, where the governing circular also permitted such utilisation. Denial could not rest on a ground not alleged in the show cause notice, especially where the notice proceeded only on the basis that pre-1 March 2003 duty could not be claimed later. The commentary further notes that an earlier decision in the assessee's own case had already accepted entitlement for a prior period, reinforcing the same treatment for the later period. On that basis, credit, interest and penalty were unsustainable. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260611