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(i) Job worker i.e. Sweety Industries were manufacturing biscuits under the brand names belonging to Principal Manufacturer (i.e. M/s. Parle Biscuits Pvt. Ltd)
(ii) Central Excise Duty was being paid by job worker in Parle Biscuits retail sale price (MRP) less permissible abatement u/S 4A of CEA.
(iii) Job worker's factory was dedicated for Parle Biscuits and was an extended factory of Parle, manufacturing biscuits under Notification No. 36/2001- CE (NT) dated 26.06.2001, for and on behalf of Parle.

(C) Whether the extended period and penal provisions are invokable in the absence of any conscious or deliberate suppression of facts or mis-statement on the part of the Appellants, in a case where similar disputes were there with various CMUs of Parles and resolved in their favour either on limitation by various Benches or on merits itself by Larger Bench of Tribunal.

E/11543/2016-DB & E/10199/2018-DB

2. Ms. Padmavati Patil, Learned Counsel appearing on behalf of the Appellant at the outset submits that in this case the appellant are manufacturing biscuits exclusively for Parle Biscuit Pvt. Ltd under their brand name viz. Parle-G, Hide & Seek, Monaco etc. in terms of clause (ii) of Notification No. 36/2001- CE (NT) dated 02.06.2001 as a job worker known as contract manufacturing unit. Since the manufacturing is done under the aforesaid notification for all the purpose the appellant is treated as deemed principal manufacturer. Accordingly, the excise duty was also paid as if the goods manufactured and cleared by M/s. Parle Biscuits Pvt. Ltd. Consequently, the appellant is legally entitled for the CENVAT Credit. 2.1 She submits that the very same issue has been considered by the Larger Bench in the case of Krishna Food Product - 2021-TIOL-294 - CESTAT- DEL-LB dated 25.05.2021, it was held that the contract manufacturer is entitled for the CENVAT Credit on the input used for manufacturing goods for their principal.

20. Parle authorized the appellant to manufacture on its behalf 'Biscuits' and to comply on its behalf all the procedural formalities under the Excise Act and the Rules made thereunder and also to furnish information relating to the price at which Parle would the biscuits in order to determine the valuation of the goods. The authorization given by Parle and accepted by the appellant are reproduced below:

"AUTHORISATION We M/s Parle Biscuits Pvt. Lid. Vile Parle (East). Mumbai-400057. Hereby authorize M/s. Krishna Food Products. Plot No. 124-125. Siva. Dewas-Maxi Road, Districe Dewas, M.P. 455 001., holding Central Excise Registration No. AAJFR4928LSD001 to manufacture on our behalf "Biscuits" falling under Central Excise Tariff No. 1905 90 20 and to comply on our behalf all the procedural formalities under the Central Excise Act 1944 and RULE made thereunder in respect of goods manufactured on our behalf and also to furnish information relating to the price at which M/s Parle Biscuits Pvt. Ltd., sell the said Biscuits products in order to enable determination of value of the said goods under Section 4A of the said Act.

21. The terms and conditions agreed upon are also reproduced below:

"Terms and Condition mutually agreed up on Parle Biscuits Pvt. Ltd., North Level Crossing, Vile Parle (East), Mumbai-400057 and M/s. Krishna Food Products, Plot No. 124-125, Siya, Dewas-Maxi Road, Destrict- Dewas.M.P.-455001.. (hereinafter called as Krishna Food) in respect of Biscuits on Job Work basis.
1. It has been decided that Krishna Food Products, would work as Job Worker for manufacturer of Biscuits for Parle Biscuits Pvt. Limited, Mumbal.