1998 (9) TMI 260

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....or the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are five appeals filed by the ESS ESS Engineers and others against the common impugned order involving a common issue and accordingly they are taken together and are being disposed of by this common order. 2. Arguing for the appellants Shri J.S. Agarwal, learned Counsel submitted that two issues are involved in these c....

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....Tribunal and the view taken by the Tribunal was upheld by the Supreme Court referred to above, we hold that appellant is entitled to avail Modvat credit and SSI exemption simultaneously in respect of different items. As regards the second issue, it was pointed out by Shri S. Nunthuk, learned DR that Larger Bench of the Tribunal in the case of M/s. Ramakrishna Engineering Works reported in 1996 (83....