https://www.taxtmi.com/caselaws?id=763088 Recovery of duty paid through CENVAT credit was unsustainable where the final product was held non-dutiable and the show cause notices did not specifically propose denial of the credit or challenge its admissibility. The notices referred to duty recovery and irregular utilization of credit, but they did not clearly frame a case that the credit itself was inadmissible. Adjudication could not therefore travel beyond the notice and sustain demand on a ground not put to the assessee. The result was that the demand was set aside and the appeal succeeded. en-us Thu, 12 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 20:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763088 Recovery of duty paid through CENVAT credit was unsustainable where the final product was held non-dutiable and the show cause notices did not specifically propose denial of the credit or challenge its admissibility. The notices referred to duty recovery and irregular utilization of credit, but they did not clearly frame a case that the credit itself was inadmissible. Adjudication could not therefore travel beyond the notice and sustain demand on a ground not put to the assessee. The result was that the demand was set aside and the appeal succeeded. Case-Laws Central Excise Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763088