2011 (4) TMI 817

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.... of Central Excise (Appeals), upholding a demand of Rs. 4,34,411/- together with interest, on the ground that credit was not admissible to the assessees on the activity of digging of pits in the plant of the assessees for storage of press mud mixed with spent wash, which later decomposes into 'Biogas' which is in turn used in the manufacture of 'Bio-compost fertilizer', which is an exempted commod....

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....again by the Tribunal in several decisions including Manipal Advertising Services Pvt. Ltd. Vs. CCE, Mangalore - 2010 (19) STR 506 (Tri.-Bang.) and Shyam Forgings Pvt. Ltd. Vs. CCE, Kolkata- 2005 (192) ELT 255 (Tri. - Kolkata) that in the absence of any dispute on the use of the service in the factory of the assessees and the payment of tax on the service, credit cannot be denied for technical vio....