2005 (4) TMI 129

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..... 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 Revenue challenged the impugned order whereby the credit in respect of bagasse baling machine .....

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..... d 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 manufacturing process), it is a machine used for producing or processing goods and the provision .....

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