https://www.taxtmi.com/caselaws?id=336409 Cenvat credit on inputs sent directly from the seller's premises to a job worker's factory under Rule 4(5)(a) could not be denied on a ground not alleged in the show cause notice, and the authority could not insist on proof of return within 180 days when that was not the original charge. The denial of credit was therefore unjustified. The demand was also time-barred because the credit was reflected in statutory records and there was no evidence of positive suppression, misstatement, or mala fide conduct to justify the extended limitation period. The impugned order was set aside and the assessee succeeded on merits and limitation. en-us Tue, 18 Oct 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336409 Cenvat credit on inputs sent directly from the seller's premises to a job worker's factory under Rule 4(5)(a) could not be denied on a ground not alleged in the show cause notice, and the authority could not insist on proof of return within 180 days when that was not the original charge. The denial of credit was therefore unjustified. The demand was also time-barred because the credit was reflected in statutory records and there was no evidence of positive suppression, misstatement, or mala fide conduct to justify the extended limitation period. The impugned order was set aside and the assessee succeeded on merits and limitation. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336409