https://www.taxtmi.com/caselaws?id=76885 The tribunal upheld the Commissioner (Appeals)'s decision, allowing the supplementary appeals to proceed by condoning the delay. Refund claims for input credit in the manufacture of goods cleared for export were initially rejected but later approved, emphasizing no requirement of one-to-one correlation between inputs and exported goods. The eligibility for refund of Cenvat Credit on inputs used for both domestic and export products was confirmed, with the tribunal finding the respondents compliant with the law. The department's appeals were rejected, and the respondents were deemed eligible for the refund under Rule 5 of the Cenvat Credit Rules, 2004. en-us Mon, 04 May 2009 00:00:00 +0530 Mon, 26 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76885 The tribunal upheld the Commissioner (Appeals)'s decision, allowing the supplementary appeals to proceed by condoning the delay. Refund claims for input credit in the manufacture of goods cleared for export were initially rejected but later approved, emphasizing no requirement of one-to-one correlation between inputs and exported goods. The eligibility for refund of Cenvat Credit on inputs used for both domestic and export products was confirmed, with the tribunal finding the respondents compliant with the law. The department's appeals were rejected, and the respondents were deemed eligible for the refund under Rule 5 of the Cenvat Credit Rules, 2004. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76885