https://www.taxtmi.com/caselaws?id=52651 Modvat credit could not be upheld on a ground outside the show cause notice. The notice challenged the credit because the invoices were said not to be issued by a registered dealer and to lack particulars required by the relevant notification, and the original disallowance rested on those grounds. The Commissioner (Appeals) instead allowed credit on the later introduction of a procedural requirement concerning lost duplicate invoices for transporters, which did not to the notice or the basis of disallowance. The appellate order was therefore set aside and the matter remitted for fresh decision in accordance with law. en-us Thu, 15 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52651 Modvat credit could not be upheld on a ground outside the show cause notice. The notice challenged the credit because the invoices were said not to be issued by a registered dealer and to lack particulars required by the relevant notification, and the original disallowance rested on those grounds. The Commissioner (Appeals) instead allowed credit on the later introduction of a procedural requirement concerning lost duplicate invoices for transporters, which did not to the notice or the basis of disallowance. The appellate order was therefore set aside and the matter remitted for fresh decision in accordance with law. Case-Laws Central Excise Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52651