https://www.taxtmi.com/caselaws?id=176758 Cenvat credit was admissible on rejected finished goods returned to the manufacturer, because the record accepted in appeal showed receipt of pipes, fittings and related rejected goods, not waste, scrap or ash. The denial of credit failed once that factual finding became final, and a demand cannot be sustained on a basis different from the specific allegation in the show cause notice. Observations extending beyond the notice were immaterial, and the credit disallowance was unsustainable. en-us Tue, 28 Apr 2015 00:00:00 +0530 Mon, 28 Dec 2015 21:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176758 Cenvat credit was admissible on rejected finished goods returned to the manufacturer, because the record accepted in appeal showed receipt of pipes, fittings and related rejected goods, not waste, scrap or ash. The denial of credit failed once that factual finding became final, and a demand cannot be sustained on a basis different from the specific allegation in the show cause notice. Observations extending beyond the notice were immaterial, and the credit disallowance was unsustainable. Case-Laws Central Excise Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176758