https://www.taxtmi.com/caselaws?id=330963 Excise duty on waste and scrap cannot be sustained when the liability is confirmed on a basis different from the show cause notice, because such a shift violates natural justice and travels beyond the pleaded case. The notice alleged wrongful availment of CENVAT/Modvat credit on machinery and clearance of scrap without duty, but the lower authorities upheld demand instead on the theory that the scrap arose from mechanical working of metal under Chapter Heading 7204. The text states that this credit allegation was not established, and that scrap generated from repair, maintenance, or dismantling of old machinery could not be taxed on the new basis. The demand was therefore set aside. en-us Wed, 15 Jun 2016 00:00:00 +0530 Tue, 09 Aug 2016 13:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330963 Excise duty on waste and scrap cannot be sustained when the liability is confirmed on a basis different from the show cause notice, because such a shift violates natural justice and travels beyond the pleaded case. The notice alleged wrongful availment of CENVAT/Modvat credit on machinery and clearance of scrap without duty, but the lower authorities upheld demand instead on the theory that the scrap arose from mechanical working of metal under Chapter Heading 7204. The text states that this credit allegation was not established, and that scrap generated from repair, maintenance, or dismantling of old machinery could not be taxed on the new basis. The demand was therefore set aside. Case-Laws Central Excise Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330963