2011 (6) TMI 171

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....appellants are in appeal against the order of denial of input service credit on the ground that such credit was taken on input services which were used for manufacturing of exempted as well as dutiable goods during the period of dispute. 2. The facts of the case are that the appellants are manufacturer of vehicle parts. During the impugned period, they manufactured some of these parts on job work....

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....er. On appeal before the first appellate authority, the adjudication order was upheld. Against that order, the appellants are in appeal before this Tribunal. 4. The learned Advocate for the appellants submits that these job worked goods were supplied to the principal manufacturer, who further used this goods in manufacturing of final product, which was cleared on payment of duty, which is not in ....