https://www.taxtmi.com/caselaws?id=271582 CENVAT credit on capital goods used for setting up a thermal power plant is admissible where the goods were imported under a supply contract, duty was paid, and title passed on delivery, while separate service contracts for erection, commissioning, and civil work were independently taxed. Denial based on a combined reading of distinct contracts and an alleged contractor possession was unsustainable because that basis was not pleaded in the show cause notice. The operative principle is that a demand cannot be upheld on grounds beyond the notice, and separate supply and service arrangements cannot be recharacterised to deny credit when the contractual and factual record supports receipt of the goods by the assessee. en-us Thu, 12 Nov 2015 00:00:00 +0530 Wed, 14 Sep 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271582 CENVAT credit on capital goods used for setting up a thermal power plant is admissible where the goods were imported under a supply contract, duty was paid, and title passed on delivery, while separate service contracts for erection, commissioning, and civil work were independently taxed. Denial based on a combined reading of distinct contracts and an alleged contractor possession was unsustainable because that basis was not pleaded in the show cause notice. The operative principle is that a demand cannot be upheld on grounds beyond the notice, and separate supply and service arrangements cannot be recharacterised to deny credit when the contractual and factual record supports receipt of the goods by the assessee. Case-Laws Central Excise Thu, 12 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271582