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3rd Floor...Adarsh Dham Building, Vapi-Daman Road, Vapi Opp.Vapi Town Police Station, Vapi, Gujarat- 396191 APPEARANCE:

Ms. Rinki Arora, Advocate for the Appellant Shri Rajesh R Kurup, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU DATE OF HEARING: 13.06.2024 DATE OF DECISION: 03.07.2024 RAMESH NAIR The appellant are engaged in the manufacture of Biscuits, as Contract Manufacturing Unit (CMU) on behalf of the principal M/s. Parle Biscuits Pvt. Ltd. The activity of manufacture undertaken as per clause (ii) of Notification 36/2001-CE (NT) dated 26.06.2001 for which an authorization dated 07.09.2009 as required under said Notification has been filed with the jurisdictional Assistant Commissioner Central Excise. As per the clause (ii) of Notification 36/2001-CE (NT), the inputs/capital goods were procured by M/s. Parle Biscuits the principal manufacturer which were received in the factory of appellants directly from the manufacturer suppliers on payment of excise duty for use in manufacture of Biscuits on
"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.
1. It has been decided that Krishna Food Products, would work as Job Worker for manufacturer of Biscuits for Parle Biscuits Pvt. Limited, Mumbai.
2. Parle Biscuits Pvt. Ltd. would arrange to send materials (Raw materials and Packing materials) through the supplier to Krishna Food Products, on payment of Central Excise duty.
3. Krishna Food Products, would avail Cenvat credit of Central Excise duty paid on the raw and packing materials, capital goods.
7. Krishna Food Products, would make Excise Invoice/Stock Transfer Notes (STN's) to Depots/or Wholesalers of Parle Biscuits Pvt. Ltd. and would pay Excise duty on assessable value as shown in the Invoice of M/s. Parle Biscuits Pvt. Ltd. Mumbai.
8. The raw material and finished goods remains the property of Parle Biscuits Pvt. Ltd., Mumbai.

               For PARLE BISCUITS For KRISHNA FOOD PRODUCTS
               PVT. LTD.,
               (Authorised        (Authorised Signatory)"
               Signatory)