https://www.taxtmi.com/caselaws?id=92295 A larger Bench decision prevails over an earlier smaller Bench decision even if the larger Bench majority is not numerically greater than the smaller Bench strength. The note also records that refractory materials used by the assessee were already treated by a High Court as qualifying inputs for Modvat credit under Rule 57A, so no further reference on the exclusion clause was considered necessary. On that basis, the reference application failed and the matter was disposed of without further reference on either issue. en-us Fri, 08 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92295 A larger Bench decision prevails over an earlier smaller Bench decision even if the larger Bench majority is not numerically greater than the smaller Bench strength. The note also records that refractory materials used by the assessee were already treated by a High Court as qualifying inputs for Modvat credit under Rule 57A, so no further reference on the exclusion clause was considered necessary. On that basis, the reference application failed and the matter was disposed of without further reference on either issue. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92295