https://www.taxtmi.com/caselaws?id=95427 An authority subordinate to the Tribunal cannot disregard a binding Tribunal decision merely because it disagrees with that ruling. The Commissioner's order expressly departed from an earlier Tribunal view on Modvat credit eligibility where the dealer was unregistered, and that departure rendered the order unsustainable. Because the denial of credit rested entirely on the contrary order, the refusal of Modvat credit could not be maintained. The impugned order was therefore illegal and set aside, with consequential relief to the assessee. en-us Fri, 19 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 13:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95427 An authority subordinate to the Tribunal cannot disregard a binding Tribunal decision merely because it disagrees with that ruling. The Commissioner's order expressly departed from an earlier Tribunal view on Modvat credit eligibility where the dealer was unregistered, and that departure rendered the order unsustainable. Because the denial of credit rested entirely on the contrary order, the refusal of Modvat credit could not be maintained. The impugned order was therefore illegal and set aside, with consequential relief to the assessee. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95427