https://www.taxtmi.com/caselaws?id=438967 Modvat credit under Rule 57A and Rule 57G is described as dependent on the inputs being duty paid and free of prior credit, not on the Bills of Entry standing in the claimant's name. Where endorsed Bills of Entry, RG23A entries and gate register establish receipt and consumption of inputs in manufacture, denial of credit is not justified. The text also states that adjudication cannot expand beyond the grounds in the show cause notice, which here were limited to the name appearing on the Bills of Entry. On that reasoning, the credit claim succeeds and the impugned order is set aside. en-us Tue, 13 Jun 2023 00:00:00 +0530 Wed, 14 Jun 2023 09:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438967 Modvat credit under Rule 57A and Rule 57G is described as dependent on the inputs being duty paid and free of prior credit, not on the Bills of Entry standing in the claimant's name. Where endorsed Bills of Entry, RG23A entries and gate register establish receipt and consumption of inputs in manufacture, denial of credit is not justified. The text also states that adjudication cannot expand beyond the grounds in the show cause notice, which here were limited to the name appearing on the Bills of Entry. On that reasoning, the credit claim succeeds and the impugned order is set aside. Case-Laws Central Excise Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438967