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2016 (12) TMI 1715
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.... Shri S. Govindarajan, AC (AR), for the Respondent. ORDER Appellant's case is that it was principal manufacturer and it had engaged two job workers, which were its two units called Unit 3 & 4. The service of manpower agency was availed for manufacture of the final goods for the appellant. Appellant's prayer is that when such input services were used by the job workers on behalf of the appell....
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....f the ld. Counsel remains unrebutted without having any evidence on record from Revenue to establish that the services availed was not utilised for the purpose of manufacture of dutiable goods insofar as unit 3 & 4 is concerned. 5. Insofar as unit-2 is concerned, though for the purpose of excise law the units are registered separately, the manpower agency service availed by the appellant s....