https://www.taxtmi.com/caselaws?id=50295 A duty demand cannot be confirmed beyond the scope of the show cause notice, so the enlarged demand was not sustainable. Notification No. 1/93-C.E. was to operate only as reflected in the notice, and the department could not deny its benefit altogether on a later view that the initial clearances should be counted differently. Where duty remained payable, admissible Modvat credit on inputs had to be allowed subject to verification, and the demand was required to be re-quantified after giving effect to that credit. en-us Mon, 01 May 2000 00:00:00 +0530 Sat, 21 Aug 2010 09:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50295 A duty demand cannot be confirmed beyond the scope of the show cause notice, so the enlarged demand was not sustainable. Notification No. 1/93-C.E. was to operate only as reflected in the notice, and the department could not deny its benefit altogether on a later view that the initial clearances should be counted differently. Where duty remained payable, admissible Modvat credit on inputs had to be allowed subject to verification, and the demand was required to be re-quantified after giving effect to that credit. Case-Laws Central Excise Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50295