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
Revenue, I note that
appellant were job workers of M/s Parle Biscuits Pvt. Ltd.,
Mumbai. During the period from 23.10.2013 to 11.03.2014
appellant availed ... Cenvat credit as distributed by M/s Parle
Biscuits Pvt. Ltd. to them on the strength of invoices issued by
M/s Parle Biscuits
matter.
This decision has subsequently been followed by Mumbai Tribunal in Parle
Biscuits Pvt. Ltd. V/s DCIT (ITA No.9010/Mum/2010 dated
Pune-Trib);
ii. ITAT, Mumbai Bench in the case of Parle Biscuits (P) Ltd.,
Vs. Dy.CIT [46 taxmann.com 11] (Mumbai-Trib);
iii. ITAT
behalf of the principal
manufacturer M/s Parle Biscuits Pvt. Ltd., in terms of the
agreement entered between the two. M/s Parle is procuring
snack items on behalf of the
principal manufacturer M/s. Parle Biscuits Pvt. Ltd., Mumbai
[hereinafter referred to as 'Parle ... Parle, the place of
3
E/40714/2019
removal becomes the depot and such other places as directed for
delivery by M/s. Parle
citing some sales difference in the ledger copy of M/s. Parle
Biscuits Ltd. vis-à-vis the books of accounts of the assessee
Shri Khatu Shyam Alloys Pvt Ltd, Survey No. 148/3,
Nr. Parle Biscuit Company, Village- Kharadpada,
Silvassa, Dadara Nagar Haveli (Ut)
VERSUS
Yadav S/O B.R. Yadav Niwasi Krishan Niwas Near Parle Biscuit Factory Devkali P.S. and Kotwali City Faizabad ...........Respondent(s) BEFORE
