Cenvat Credit demand overturned; authorities exceeded original Show Cause Notice scope, introducing new arguments. Procedural error invalidates demand.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Confirmation of demand beyond the scope of Show Cause Notice (SCN) - Reversal of Cenvat Credit - The adjudicating authorities have surely changed the goal post to a proposition which was not at all presented in the SCNs. On this very ground, the impugned orders will suffer from infirmity. - Demand Set aside.....