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2018 (8) TMI 603 - AT - Central ExciseCENVAT Credit - denial on the ground that since the goods were sent for job work under exemption N/N. 214/86 C.E dated 25.03.1986, the said goods should be considered as exempted goods, as per the provisions of Clause (d) of Rule 2 of the Cenvat Credit Rules, 2004 - scope of SCN - Held that:- The learned Commissioner (Appeals), found that he has proceeded against the appellant on the ground that the goods manufactured on job-work basis are not the final product of the appellant - Since such observations recorded in the impugned order were not the subject matter of dispute in the show-cause notice, seeking for denial of Cenvat benefit, the impugned order passed entirely on new ground cannot stand for judicial scrutiny. Appeal allowed - decided in favor of appellant.
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