9911796707
TMI Blog2017 (5) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... the case is that the appellant was manufacturing and clearing Draw Texturised Yearn (DTY) falling under CTH 54023300. They cleared their goods under Notification No.30/2004-CE dated 09/07/2004. The said exemption was available to the manufacturer, who is engaging and procuring filament yarns from outside and carrying out any process but does not include facility in his factory for manufacturing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals), therefore, the appellants are before me. 2. Shri Durgesh Nadkarni, learned Counsel appearing on behalf of the appellant submits that the credit was availed in respect of input service, which is not disputedly related to modernization and renovation of the plant and the said plant was meant for manufacture of Polyester Filament Yarn, which is dutiable. He submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order. 4. I have carefully considered the submissions made by both the sides. I find that both the lower authorities have denied the Cenvat credit in respect of the services used for renovation and modernization of the plant which was undisputedly used for manufacture of dutiable goods. The reason for denial of credit is only that at the time of taking credit, no dutiable goods was being manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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.30/2004-CE, the said exemption was not availed on POY for which the renovation and modernization of plant was undertaken. Therefore, the service on which Cenvat credit was taken were not used for manufacturing of exempted go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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