https://www.taxtmi.com/caselaws?id=188287 The Tribunal found in favor of the appellants, emphasizing the necessity of issuing a show-cause notice before denying CENVAT credit on MS items. The rejection of the refund claim without the initial notice was deemed improper. The case was remanded for de novo adjudication to allow the appellants a fair opportunity to present their case and justify the admissibility of the credit. Due process was highlighted as crucial in such proceedings. en-us Wed, 20 Jan 2016 00:00:00 +0530 Thu, 24 Nov 2016 12:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188287 The Tribunal found in favor of the appellants, emphasizing the necessity of issuing a show-cause notice before denying CENVAT credit on MS items. The rejection of the refund claim without the initial notice was deemed improper. The case was remanded for de novo adjudication to allow the appellants a fair opportunity to present their case and justify the admissibility of the credit. Due process was highlighted as crucial in such proceedings. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188287