2007 (3) TMI 89

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..... ty amount of Rs. 37,16,263/- being the 8% of the value of by-products cleared by them which are excisable but exempted under Notification No. 115/75-C.E., dated 30-4-1975. The grievance of the appellant is that they have reversed the credit availed on the inputs which have gone into manufacture of by-products and, therefore, the question of depositing 8% of the value of the goods does not arise. .....

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..... in identical situation had been maintained by the Supreme Court as reported in 2006 (193) E.L.T. A194 (S.C.). The Tribunal had given an order in party's favour, in the case of CCE v. Shakumbari Sugar & Allied Industries Ltd. - 2004 (176) E.L.T. 819 (T) which has been affirmed by the Apex Court as reported in 2005 (189) E.L.T. A62 (S.C.). He submits that the issue is no longer res integra and the m .....

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..... ful consideration, we notice that this Bench has already dealt with a similar matter in the cases of M/s. Ravindra Solvent Oils Private Ltd; M/s. JSW Ltd. and another which has also referred to an earlier order of Mumbai Bench in the case of Rajaram Solvex Ltd. As pointed out by the learned Counsel, the judgment rendered by the Tribunal in the cases of Rudra Bilas Kisan Sahakari Chini Mills Ltd. a .....

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