goods from the factory to the depot of M/s. Parle Biscuits was denied on the ground that the said service has been provided beyond ... attributable to manufacture of the biscuits. Upon payment of duty, biscuits are removed to the depot of M/s. Parle Biscuits Pvt. Ltd. and from
worker, engaged in the manufacture of Biscuits, from the raw material supplied by Parle Products Pvt Ltd as per agreement. The dispute relates ... from the factory to the manufacturer to the depot of the Parle Biscuits has been correctly denied and cenvat credit demand has been upheld alongwith
that the appellant is manufacturer of biscuits, confectionary and other items. They are manufacturing the biscuits in their own units and also getting the same ... persons termed as contract manufacturers. When such biscuits are being manufactured, the appellant supplies them as Parle mix of different flavours and various types
present case is engaged in the manufacture of Parle brand Cream Biscuits on job work basis. For use in the manufacture of Cream biscuits, they ... mass production and ultimately for biscuits has been separately fixed by the principal manufacturer (M/s Parle) itself proves that sugar cream is different goods
