2005 (11) TMI 292

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....ate, for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The appellant has filed this stay application in respect of the Order-in-Original No. 10/2005-Commr., dated 28-2-2005, passed by the Commissioner of Central Excise, Belgaum. In the impugned order, the Commissioner has denied Cenvat credit to the tune of Rs. 2,47,53,225/- avail....

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....dvat credit should not be taken in a composite unit manufacturing Sugar, Molasses and Ethyl Alcohol dutiable, exempted and non-excisable. In the Board's Circular, full reasoning is given for such a decision. The Commissioner has also invoked Rule 7 of the Cenvat Credit Rules and has stated that the appellants cannot avail the Cenvat credit on their own invoices. 2. We have gone through the....