2018 (3) TMI 328

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.... The appellant have taken the Cenvat Credit in respect of their own duty paid goods when it was returned from the customer due to rejection. Show cause notice alleged that the credit on appellants own final product cannot be allowed. The cenvat credit is only available on inputs as per Rule 57I of erstwhile Central Excise Rules, 1944. The adjudicating authority had denied the modvat credit of ....

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....ot entitled for the modvat credit on their own finished goods. Commissioner (Appeals) decided the appeal on altogether different grounds that the appellant have not followed the procedure under Rule 173H of the Central Excise Act, 1944. He further submits that since the Commissioner (Appeals) has decided the matter on altogether different grounds which was not raised in the show cause notice as we....