2004 (11) TMI 103 - SUPREME COURT

Simultaneous availment of SSI Exemption and Modvat Cenvat Credit - It would therefore be not possible to allow the manufacturer to simultaneously avail Modvat for some products and avail full exemption for others under small-scale exemption scheme. - When a Larger Bench judgment holds the field, smaller Bench of Tribunal is bound to follow it - If it expresses any doubt about correctness of view expressed by the Larger Bench, it cannot per se or by its own take a different view.