Parle Biscuits Pvt Ltd vs Allahabad on 27 June, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT ... Commissioner of Central Excise & Service Tax,
Allahabad)
M/s Parle Biscuits Pvt. Ltd. Appellant
Vs.
Commissioner of Central Excise, Allahabad Respondent
Appearance:
Shri
Parle Biscuits Pvt. Ltd vs Commissioner Of Central Excise, ... on 4 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH : ALLAHABAD ... Commissioner of Central Excise & Service Tax, Allahabad)
M/s Parle Biscuits Pvt. Ltd. Appellant
Vs.
Commissioner of Central Excise, Allahabad Respondent
Appearance:
Request
Contract Manufacturing Unit (CMU) of the principal- "M/s. Parle Biscuits
Pvt. Ltd, Mumbai". The Appellants have availed credit of Cenvat ... appellant who is only
a job worker but are depots of Parle Biscuits Private Limited and
therefore, the depots cannot be treated as place
biscuits on job work basis on behalf of M/s Parle Biscuits Pvt. Ltd. The case of the Revenue is that for manufacture of biscuits ... biscuits on job work basis on behalf of M/s Parle Biscuits Pvt. Ltd. As the appellant being job worker, they are not entitled
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
appellant herein is a job worker of M/s Parle and manufacture biscuits and transport the same to the depots of M/s Parle ... depot of M/s Parle. He relied upon the decision of this Bench the case of Lao More Biscuits
were being exported by them through Parle G.
Revenue by entertaining a view that since the biscuit of less
than `100 value are exempt
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
