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3. The learned Counsel submits that the issue is covered in their favour and therefore, the appeals be allowed. He also refers to the similar order passed in the case of The Ugar Sugar Works Ltd. v. CCE, Belgaum by Final Order No. 468/2007 dated 18.4.2007. A copy of this order is also furnished.

4. The learned SDR reiterated the departmental view.

5. We find that the issue in both these appeals is covered. The findings recorded in the case of The Ugar Sugar Works Ltd. v. CCE, Belgaum by Final Order No. 468/2007 dated 18.4.2007 in Para 4 and 5 is reproduced.