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TMI Blog2013 (10) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant has filed this application for waiver of pre-deposit of service tax of Rs. 1,29,06,397/-, interest and penalty. The issue involved in the present case is already settled in the case of Shree Renuka Sugars Ltd. vs. Commissioner of Central Excise, Kolhapur (2013-TIOL-457-CESTAT-MUM). Hence appeal is being taken up for hearing. 3. The applicants are engaged in the manufacture of sugar and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hini Mills Ltd. vs. Union of India & others in Writ Petition No. 11791 (M/B) of 2010. The contention of the applicant is that the issue is settled in favour of the manufacturers of sugar. 5. Learned Authorised Representative (AR) on behalf of Revenue relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax, Bombay vs. Bharat Petroleum Corpn. Ltd. [1995 (77) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the applicants were availing credit in respect of the common inputs used in or in relation to the manufacture of dutiable goods as well as exempted goods. We find that this issue is now settled by the decision of the Hon'ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. vs. Union of India & others which was relied upon by the Tribunal in the case of Shree Renuka Sugars Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Bharat Petroleum Corpn. Ltd. (supra) relied upon by learned AR, the same is in respect of Bombay Sales Tax Act and the finding is that the acid sludge and cotton waste are by-products, hence the ratio of this decision is not applicable in the facts of present case. We find that ratio of the decision of the Tribunal in the case of Shree Renuka Sugars Ltd. (supra) which is in respect of same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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