2013 (8) TMI 686

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....epresentative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellant are sugar mill manufacturing sugar and molasses chargeable to Central Excise duty. They availed Cenvat credit of Central Excise duty paid on inputs and capital goods. Common issue involved in these appeals is as to whether the appellant are eligible for Cenvat credit in respect of shapes and sections, Joists, Channels, MS Gir....

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....ng filed before Commissioner (Appeals), the Commissioner (Appeals) by two separate orders has set aside the penalty. Against this order of the Commissioner (Appeals) these five appeals have been filed. 2. Heard both the sides. 3. Both the sides agree that Division Bench of this Tribunal in the appellants own case for the previous period has vide final order No. 55805-55813/2013 dated 14/3/1....