https://www.taxtmi.com/caselaws?id=768455 The HC dismissed Revenue's writ appeals challenging CENVAT credit for capital goods used in captive power plant. Court held Revenue cannot improve their case beyond show cause notice contents during adjudication. The show cause notices alleged assessee used capital goods in co-generation plant producing exempted electricity. However, Revenue's case was limited to whether goods qualified as capital goods and credit eligibility, not requiring User Test Certificate. Applying SC precedents from Jawahar Mills and Rajasthan Spinning cases, adjudication cannot demand additional requirements not specified in original notices. Revenue's appeals failed as show cause notices could not be sustained on grounds originally cited. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768455 The HC dismissed Revenue's writ appeals challenging CENVAT credit for capital goods used in captive power plant. Court held Revenue cannot improve their case beyond show cause notice contents during adjudication. The show cause notices alleged assessee used capital goods in co-generation plant producing exempted electricity. However, Revenue's case was limited to whether goods qualified as capital goods and credit eligibility, not requiring User Test Certificate. Applying SC precedents from Jawahar Mills and Rajasthan Spinning cases, adjudication cannot demand additional requirements not specified in original notices. Revenue's appeals failed as show cause notices could not be sustained on grounds originally cited. Case-Laws Central Excise Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768455