appellant is a contract manufacturer of 'biscuits' for M/s
Parle Products Pvt Ltd which are exempt from duty of central excise ... advice from their client, M/s Parle
Products Pvt Ltd. For the sweetening of 'biscuits', the addition of
'sugar syrup
wholly distinguishable on facts. The judgment in the case of M/s Parle Agrao (P.) Ltd. Vs. Commissioner of Commercial Taxes, Trivandrum , (2017) SCC Online ... Melrose Biscuit Co. Aligarh 2004 UPTC 1001 S.C. are relied. Therefore, the technical meaning as held in M/s Parle Agrao (P.) Ltd. (supra
Parle Product Ltd. 1994 (74) ELT 492 (SC); Ujagar Prints 1988 (38) ELT 535 (SC) and Pawan Biscuits 2000 (120) ELT 24 (SC). He further
respect of sugar syrup
captively produced and consumed in the manufacture of biscuits and
also in the case of M/s Bhagwati Foods ... also contended that cream once processed for
biscuits has a particular color and flavour for a particular biscuit, and
not marketable normally.
4. Heard
