CENVAT Credit Denial Hinges on Show Cause Notice Scope; Orders Limited to Original Issues Raised.

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....Denial of CENVAT Credit - scope of SCN - the show cause notice is the foundation of the demand - that the order-in-original and the subsequent orders passed by the appellate authorities would be confined to the show cause notice, the question of examining the validity of the impugned order on grounds which were not subject matter of the show cause notice would not arise. - HC....