2005 (6) TMI 415

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....s. P.M. Rao, JDR, for the Respondent. [Order].-  Heard both sides.  2.The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case the benefit of Modvat credit was denied to the appellant on the ground that they were availing the credit in respect of the inputs which are used in the manufacture of excisable as well as exempted go....

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....se held that no separate account of inputs used in the manufacture of exempted rubber pedals is maintained by the appellant. In respect of export, it was held that appellant failed to prove that the goods cleared by them to M/s. Alaska Exports were actually exported out of India.  5.The appellant at the time of visit of the officer made a statement to the fact that they were maintaining pr....