https://www.taxtmi.com/caselaws?id=209867 A Superintendent may validly issue a show cause notice under Central Excise law where no statutory bar exists, and an internal administrative circular cannot curtail that power or invalidate the notice. The Tribunal also held that deemed MODVAT credit was unavailable because the appellant had already taken actual credit on the grey fabrics under Rule 57A, and paragraph 4 of Notification No. 29/96-CE (N.T.) did not permit a second credit benefit. The challenge to the demand therefore failed, and the appeal was rejected. en-us Fri, 06 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209867 A Superintendent may validly issue a show cause notice under Central Excise law where no statutory bar exists, and an internal administrative circular cannot curtail that power or invalidate the notice. The Tribunal also held that deemed MODVAT credit was unavailable because the appellant had already taken actual credit on the grey fabrics under Rule 57A, and paragraph 4 of Notification No. 29/96-CE (N.T.) did not permit a second credit benefit. The challenge to the demand therefore failed, and the appeal was rejected. Case-Laws Central Excise Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209867