Issue not raised in SCN, cannot be imported into adjudication or Appeal order

Huhtamaki Ppl Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute that the appellant have outsourced the warehousing and storage of their input in the rented warehouse and godown. It is also not in dispute that the said warehouse / godown was used for storage of inputs which are meant for use in the manufacture of final product. Both the lower authorities have denied the credit on the renting of immovable property service on the ground that the warehouse is located outside the premises of the factory. The appellant have not obtained permission under Rule 8 of Cevat Credit Rules, 20...