https://www.taxtmi.com/caselaws?id=261421 Modvat credit could not be denied on a ground different from the one set out in the show cause notice. The notice alleged wrongful availment of credit and recovery on that basis, but the adjudicating authorities instead relied on defects in the Rule 57G declaration, namely that the finished products were not mentioned or were withdrawn from it. A procedural declaration does not determine the substantive admissibility of credit, and adjudication must remain confined to the case pleaded in the notice. The Tribunal was therefore justified in interfering with the orders, and the Revenue's appeal failed. en-us Wed, 28 Jan 2015 00:00:00 +0530 Sat, 11 Jul 2015 05:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261421 Modvat credit could not be denied on a ground different from the one set out in the show cause notice. The notice alleged wrongful availment of credit and recovery on that basis, but the adjudicating authorities instead relied on defects in the Rule 57G declaration, namely that the finished products were not mentioned or were withdrawn from it. A procedural declaration does not determine the substantive admissibility of credit, and adjudication must remain confined to the case pleaded in the notice. The Tribunal was therefore justified in interfering with the orders, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261421