https://www.taxtmi.com/caselaws?id=188436 CENVAT credit on input services used for factory renovation and modernisation was admissible because the services were linked to manufacture of dutiable goods and were not established to have been used for exempted clearances. The record showed that the assessee used the renovated facility for in-house manufacture of partially oriented yarn on which excise duty was paid, while the exemption notifications relied on by the department were not shown to govern the relevant goods. As no exempted clearances were made during or after the renovation period, denial of credit was unsustainable and the disallowance was set aside. en-us Thu, 25 Feb 2016 00:00:00 +0530 Wed, 11 Jan 2017 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188436 CENVAT credit on input services used for factory renovation and modernisation was admissible because the services were linked to manufacture of dutiable goods and were not established to have been used for exempted clearances. The record showed that the assessee used the renovated facility for in-house manufacture of partially oriented yarn on which excise duty was paid, while the exemption notifications relied on by the department were not shown to govern the relevant goods. As no exempted clearances were made during or after the renovation period, denial of credit was unsustainable and the disallowance was set aside. Case-Laws Central Excise Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188436