2010 (12) TMI 549

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..... ssions that digging of pits in the plant of the assessees was for the purpose of dumping the waste which was generated in the course of manufacture of the final product “Denatured Ethyl Alcohol”, and the fact that waste decomposes into ‘Biogas’ which is further used in the manufacture of ‘Bio-compost fertilizer’, which is an exempted commodity, does not take away the fact that the service was in r .....

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..... find that a prima facie case for waiver has been made out in the light of the submissions that digging of pits in the plant of the assessees was for the purpose of dumping the waste which was generated in the course of manufacture of the final product Denatured Ethyl Alcohol , and the fact that waste decomposes into Biogas which is further used in the manufacture of Bio-compost fertilizer , wh .....

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