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TMI Blog2016 (2) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2004 and Notification No. 04/2006-C.E. dated 01.03.2006, justified? - Held that: - I find that the appellant have availed the CENVAT credit in respect of input services of renovation and modernization of their factory for in house manufacturing of partially oriented Yarn, on which they have discharged the Excise duty. As regard the exemption availed by the appellant under Notification No. 30/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ni, Advocate for the Appellant. Shri N.N. Prabhu Desai, Supdt. (A.R.) for the Respondent. ORDER Per: Ramesh Nair This appeal is directed against Order-in-Appeal No. AKP/38/NSK/2010 dated 22.02.2011 passed by the Commissioner (Appeals) Central Excise Customs, Nasik, wherein the Ld. Commissioner rejected the Appeal filed by the Appellant, however the penalty ₹ 3,49,724/- impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice that since the appellant had cleared the goods under exemption, they are not entitled for CENVAT credit, accordingly the CENVAT credit was disallowed by the adjudicating authority in the Order-in-Original No. 210/2010 dated 12.11.2010. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who by accepting the view of the adjudicating authority, uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant have availed the CENVAT credit and cleared the goods under exemption simultaneously. He submits the fact that May, 2009 onwards, no goods have been cleared under exemption is undisputed, therefore the credit should not have been denied. 5. On the other hand Shri N.N. Prabhu Desai, learned Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not used for manufacturing of exempted goods. It is also admitted fact that the appellant have not cleared any goods under exemption during and after the renovation and modernization of plant of the appellant. With these undisputed fact, I do not see any reason why the CENVAT credit on the input services should not be allowed when the service is related to the manufacturing of dutiable goods. I th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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