2017 (5) TMI 1387

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....DER Per: Ramesh Nair 1. The facts of 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 f....

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....d the demand and the same was upheld by the 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 ....

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....he Revenue reiterates the findings in the impugned 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 o....

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....vices 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.30/2004-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 ....