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<h1>Tribunal sets aside show-cause notices for denial of Modvat credit</h1> The appeal was successful as the Tribunal set aside the show-cause notices issued by the Range Superintendent for denial of Modvat credit on inputs, as ... Jurisdiction The appeal was against denial of Modvat credit on inputs by authorities below. Show-cause notices were issued by Range Superintendent, not authorized under Circular. Tribunal set aside the show-cause notices and allowed the appeal.