https://www.taxtmi.com/highlights?id=70994 Disallowance of CENVAT credit wrongly utilized - Order beyond the scope of the Show Cause Notice (SCN) - In any view of the matter the show cause notices do not allege that the raw materials on which CENVAT credit had been taken had not been utilized for fabrication of ‘capital goods’. The Commissioner, therefore, could not have examined this issue - AT en-us Thu, 20 Jul 2023 08:28:21 +0530 Thu, 20 Jul 2023 08:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70994 Disallowance of CENVAT credit wrongly utilized - Order beyond the scope of the Show Cause Notice (SCN) - In any view of the matter the show cause notices do not allege that the raw materials on which CENVAT credit had been taken had not been utilized for fabrication of ‘capital goods’. The Commissioner, therefore, could not have examined this issue - AT Highlights Central Excise Thu, 20 Jul 2023 08:28:21 +0530 https://www.taxtmi.com/highlights?id=70994