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2013 (2) TMI 472 - AT - Central ExciseRefund claim - 100% E.O.U. - Assessee engage in manufacture and export of Precision Electro Mechanical Assemblies, parts of Medical Equipments, etc. - services were used for manufacture of the goods - Held that:- As concluding from the facts that the original authority has taken a verification report from the jurisdictional range officer and found that the impugned services have been “used by them in relation to the manufacture of the finished goods and also in the day-to-day activities like procurement of raw materials, production and quantity control, marketing and sale & export of the finished goods.” This finding of the original authority has not been rebutted in the grounds of appeal. In favour of assessee
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