denied on the ground that Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. have deliberately fragmented the activity of manufacture ... held that the clearances of Limca Flavours & Fragrances Ltd., Parle Exports Ltd. and Parle International Ltd. cannot be clubbed together for the period
held by Hon'ble Supreme Court in the case of
Parle Export Pvt Ltd [1988 (38) ELT 741 (SC)]. Thus in this
(4)
Appeal
decision of the Apex Court in the case of Parle Exports (P) Ltd. (supra) gives the rule that a taxing entry should be understood
which were of less than `100 value
and were being exported by them through Parle G.
Revenue by entertaining a view that since the biscuit ... entitled to
avail the credit even if the final product is being exported
by them.
-2-
E/186/2011
2. Both sides agree that
Floor, Trade Avenue, Suren Road, Chakala, Andheri (E) from where export of packaged software is carried out.
2.1 The respondent has a centralised registration ... head office located at Malkani Chambers, 1st Floor, Off Nehru Road, Vile Parle E for the purposes of distributing the credit of input services received
Baxi & Co. 2011 (271) ELT 19 (Guj.)
4. Parle International Ltd. Vs. UOI 2001 (127) ELT 329 (Guj.)
5. Gujarat Insecticides ... Commr. Of ST 2014 (33) STR 329 (T)
12. CC Vs. Mahalaxmi Exports 2010 (258) ELT 217 (Guj.)
13. Ebiz
