CENVAT Credit Disallowed Beyond SCN Scope; Raw Material Use for Capital Goods Not Originally Alleged in SCN.

Disallowance of CENVAT credit wrongly utilized - Order beyond the scope of the Show Cause Notice (SCN) - In any view of the matter the show cause notices do not allege that the raw materials on which CENVAT credit had been taken had not been utilized for fabrication of ‘capital goods’. The Commissioner, therefore, could not have examined this issue - AT .....

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