https://www.taxtmi.com/caselaws?id=356625 Modvat credit could not be denied on a procedural ground that was never alleged in the show cause notice or the order-in-original. The notice raised only the admissibility of credit on finished goods returned for repair, reconditioning or remaking, but the appellate authority sustained denial by invoking non-compliance with Rule 173H procedure. That basis was held to have gone beyond the scope of the notice and original adjudication, making the order unsustainable. The matter was remanded for fresh decision on the merits of the issue actually raised, after granting personal hearing. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 09 Mar 2018 06:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356625 Modvat credit could not be denied on a procedural ground that was never alleged in the show cause notice or the order-in-original. The notice raised only the admissibility of credit on finished goods returned for repair, reconditioning or remaking, but the appellate authority sustained denial by invoking non-compliance with Rule 173H procedure. That basis was held to have gone beyond the scope of the notice and original adjudication, making the order unsustainable. The matter was remanded for fresh decision on the merits of the issue actually raised, after granting personal hearing. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356625