Kohinoor Biscuits Products vs Noida on 13 March, 2019
4. Learned advocates Ms. Manasi Patil appearing for
the appellants fairly conceded that an identical issue of
availment of credit on the basis of ISD invoices issued by
M/s Parle Products, to their other contract manufacture
was the subject matter of the Tribunal's decision in the
case of Ruby Confectionery Pvt. Ltd. vs. CCE, Hyderabad
3 APPEAL Nos. E/55733 & 55734/2013-EX[SM]
2017 (47) S.T.R. 160 (Tri.-Hyd.). It was held that since
the assessee was not manufacturing unit of principal
manufacturer and was an independent entity having
different Central Excise registration, the credit availed on
ISD invoices issued by M/s Parle Products Pvt. Ltd.
cannot be considered to be appropriate. However the
benefit was extended on the ground of limitation by
observing that the issue was of an interpretational nature
and was agitated before Tribunal in many cases and as
such extended period of limitation would not be available
to the Revenue. As such, she submits that inasmuch as
the demand in the present case also stands raised by
invoking longer period in both the disputed issues, the
impugned order be set aside.