1999 (8) TMI 389 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the refund of Modvat credit for inputs used in manufacturing finished goods exported out of India. The Tribunal upheld the refund based on the production of GP-2, Shipping Bill, bill of lading, and export invoice as evidence of export, similar to a previous case. The appeals by Revenue were rejected.