2005 (9) TMI 341

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....ellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  Heard Shri V.J. Sankaram, learned Advocate for the appellants and Shri Ganesh Havanur, learned SDR for the Revenue in the matter. E/61 & 62/2005 : 2. The Commissioner (Appeals) has upheld the Original authorities orders disallowing the CENVAT/Modvat Credit in respect of the i....

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....peal are legal and proper. Hence we do not want to interfere the same. CENVAT/Modvat credit is not admissible for the goods used in the mining area. These two appeals are dismissed. E/63-66/2005 : 3. In all these cases, the issue is one and same. The appellants defaulted in payment of Central Excise duty on the due date. Therefore the adjudicating authority imposed penalties under Rule ....