biscuits from their factory to the
depot of m/s Parle biscuits..........................................(para 1)
5.....................................................................
Ultratech Cement Ltd. Vs CCE Raipur/Chandigarh [Final
Order ... value
determined under Section 4A, even then, the Depot of Mys
Parle Biscuits cannot be treated as "Place of removal" in
respect
biscuits from their factory to the
depot of M/s. Parle Biscuits.... (para 1)
5. ......
Ultratech Cement Ltd. v. CCE, Raipur/Chandigarh [Final
Order ... determined under Section
4A , even then, the Depot of M/s Parle Biscuits cannot be
treated as "Place of removal" in respect
Unnao Distilleries & Breweries Ltd.
The Informant UP Co-operative Parle Biscuits DCM Shriram
Dwarikesh Sugar Sugar Factories Ltd.
Industries Ltd. Federation Ltd.
Month ... Informant UP Co-operative Parle Biscuits DCM Shriram
Dwarikesh Sugar Sugar Factories Ltd.
Industries Ltd. Federation
Tribunal in assessee's subsidiary company i.e. Parle
Biscuit Pvt Ltd., for AY 2003-04 in ITANo.3890/Mum/2007 (order
dated 31st ... assessee's subsidiary case of M/s
17
Parle Product Private Ltd
Parle Biscuits Ltd. for Assessment Year 2006-07 which was a subject
Parle Products Ltd.
North Crossing Level
Vile Parle (East) ................ Respondent
Mumbai 400 057
PAN - AAACP0486A
ITA no.1572/Mum./2018
(Assessment Year: 1997-98)
Parle ... further relevant to observe, while deciding
21
Parle Products Ltd.
identical issue in case of Parle Biscuits Pvt. Ltd. for the very same
assessment year
manufacturing of
biscuits and does job work mainly for M/s. Parle Biscuit (P) Ltd and shows its receipt
as processing charges ... Parle.
During the course of the assessment the assessee had submitted a written submission
along with a confirmation letter from PARLE, in which Parle certified
this point as to whether the
extraneous jute substance in the parle biscuit can be proved without
any laboratory test report or not. Herein ... record. Ex.C-2 is the photograph of the
marie parle biscuit and the extraneous jute substance in the biscuit is
clearly visible even
Tara Nagar-A,
Jhotwara, Jaipur, Rajasthan.
2. Marketing by Parle Biscuit Pvt. Ltd. North Level
Crossing, Vile Parle, East Mumbai- 400057.
3. Manufactured by Kushal ... complainant had purchased
from respondent/non-complainant no. 1 ten Parle biscuits
valuing Rs. 20/- alongwith other articles paying total amount
undertaken manufacture of Parle Branded confectionaries as
Contract Manufacturing Unit (CMU) on behalf of the principal M/s
Parle Biscuits Pvt. Ltd. The activity ... products - namely Parle branded Confectioneries namely Mango
bite and Kismi Toffee undertaken by Appellants is on behalf of
principal M/s Parle Biscuits
ground that the assessee is doing job work of M/s Parle Biscuits Pvt. Ltd.
and not doing any manufacturing activity. According ... potato and packing material are supplied by M/s
Parle Biscuits Pvt. Ltd. The company is raising invoice excluding the cost
of potato and packing