https://www.taxtmi.com/caselaws?id=48314 The High Court upheld the Tribunal's decision, emphasizing the importance of adhering to the scope of allegations in Show Cause Notices under Rule 57U of the Central Excise Rules, 1944. The Asst. Commissioner's Order confirming inadmissible Modvat credit was deemed unsustainable as he exceeded his authority by considering eligibility issues not alleged in the notice. The Court quashed the Commissioner (Appeals) Order and allowed the assessee's appeal based on factual findings and materials on record, highlighting the significance of factual basis in such cases. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48314 The High Court upheld the Tribunal's decision, emphasizing the importance of adhering to the scope of allegations in Show Cause Notices under Rule 57U of the Central Excise Rules, 1944. The Asst. Commissioner's Order confirming inadmissible Modvat credit was deemed unsustainable as he exceeded his authority by considering eligibility issues not alleged in the notice. The Court quashed the Commissioner (Appeals) Order and allowed the assessee's appeal based on factual findings and materials on record, highlighting the significance of factual basis in such cases. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48314