2005 (4) TMI 129

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....nue filed this application for condoning the delay of one day. In view of the reasons explained in the application, the delay in filing the appeal is condoned. 3. As the issue involved in the appeal is already covered by the decision of the Tribunal in the case of Siel Sugar v. CCE reported in 1998 (99) E.L.T. 54, therefore, the appeal is being taken up for hearing. 4. In this case the Reven....

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....luding manufacture of sugar. The reason for denial of credit on this item is that it is used exclusively for bagasse which is exempt from payment of duty and, therefore, hit by the bar of Rule 57R(1). However, since the baling press is used in the manufacturing process of the final product i.e. sugar (in addition to being used for baling of bagasse which is an intermediate stage in the sugar manuf....