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2016 (4) TMI 190 - AT - Central ExciseCenvat Credit on the goods imported under Duty Free Import Authorization (DFIA) Scheme - denial of claim for violation of condition provided in para (v) of Notification No. 40/2006-Cus - Held that:- In the show cause notice the credit was proposed to be denied for violation of condition provided in para (v) of Notification No. 40/2006-Cus, whereas the adjudication order and Commissioner (Appeals) order decided the matter referring to para (iiia) of the Notification. It is not permitted in law to adjudicate the matter in the show cause notice on the ground, which is not flowing from the show cause notice. Hence, it is not permitted that the adjudication order or the appellate order is traveled beyond the scope of show cause notice. I therefore do not agree with the lower authority in as much as the entire finding is based on para (iiia) of the Notification No. 40/2006. From the retrospective amendment in para (v) of Notification No. 40/2006-Cus, which has been validated for the period from 1 st May 2006 to 18 th February 2009, the appellant are entitled for the Cenvat Credit. Thus the appellants' availment of Cenvat Credit in respect of SAD paid on the import made under DFIA becomes legal and correct - Decided in favour of assessee
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