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    <title>2005 (6) TMI 415 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the Revenue&#039;s decision to deny Modvat credit for inputs used in manufacturing excisable and exempted goods. The appellant successfully demonstrated maintaining separate records for exempted goods, specifically bicycle pedals, which were exported. Evidence including shipping bills and quantity matching export supported the appellant&#039;s claim. The Tribunal found the evidence satisfactory, setting aside the initial order and allowing the appeal.</description>
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      <title>2005 (6) TMI 415 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=116343</link>
      <description>The Tribunal ruled in favor of the appellant, overturning the Revenue&#039;s decision to deny Modvat credit for inputs used in manufacturing excisable and exempted goods. The appellant successfully demonstrated maintaining separate records for exempted goods, specifically bicycle pedals, which were exported. Evidence including shipping bills and quantity matching export supported the appellant&#039;s claim. The Tribunal found the evidence satisfactory, setting aside the initial order and allowing the appeal.</description>
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      <pubDate>Fri, 10 Jun 2005 00:00:00 +0530</pubDate>
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