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

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....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.....

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