https://www.taxtmi.com/caselaws?id=50087 Modvat credit denial could not be sustained where the appellate order relied on grounds not alleged in the show cause notice. The notice was confined to non-furnishing of particulars required under Rule 57H(1)(b) concerning inputs in stock, inputs used in cleared final products, and inputs lying in process or unused. The impugned order instead rejected credit on different grounds relating to invoice particulars under Notification No. 15/94 and non-filing of a declaration under Rule 57G. Because the adjudication travelled beyond the case set out in the notice, the order was held unsustainable and set aside. en-us Tue, 24 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50087 Modvat credit denial could not be sustained where the appellate order relied on grounds not alleged in the show cause notice. The notice was confined to non-furnishing of particulars required under Rule 57H(1)(b) concerning inputs in stock, inputs used in cleared final products, and inputs lying in process or unused. The impugned order instead rejected credit on different grounds relating to invoice particulars under Notification No. 15/94 and non-filing of a declaration under Rule 57G. Because the adjudication travelled beyond the case set out in the notice, the order was held unsustainable and set aside. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50087