2013 (1) TMI 472

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....ate for the appellant.   Shri R.K. Mathur, Authorized Representative (DR) - for the Respondent. Per. Rakesh Kumar :-   Heard both the sides and perused the records.   2. The common issue involved in these appeals is as to whether in respect of bagasse and press mud emerging during crushing of sugar cane and purification of cane juice in course of manufacture of sugar ....

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....e excisable goods fully exempted from duty/attracting nil rate of duty and hence are exempted goods as defined in Rule 2 (d) of Cenvat Credit Rules, 2004.   3. Both the sides agree that the issue involved in these cases stands decided in favour of the appellants not only by the judgment of Hon ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. vs. Union of India and others ....