from their factory to depots of their principals, M/s Parle Products Pvt
Ltd, by Commissioner of Central Excise (Appeals), Mumbai-I, in
impugned order1 ... submits that they undertake 'job-work' for M/s Parle Products Pvt Ltd
and, in the course of which and as prescribed
Ms Yash Pakka Limited vs C.C. Lucknow on 23 August, 2023
CUSTOMS, EXCISE &
exporter relying on the
decision of the coordinate Bench in Parle Products Pvt. Ltd., vs. CC, Nhava
Sheva -2017 (358) ELT 341. Similarly, the Punjab
Amar Bitumen & Allied
Products Pvt. Ltd.
(q) 2006 (198) E.L.T. 161 (S.C.) - CCE vs. Bell Granito Ceramica ... Parle Products Pvt. Ltd.
(z) 1995 (77) E.L.T. 49 (S.C.) - CCE vs. S.D. Fine Chemicals
finished goods from their factory to various depots of M/s. Parle
products Ltd. (PPL). The appellant in fact was manufacturing the
finished goods ... taken place from the Parle's depot, it is not the
appellant's factory but the Parle's depot which
Karnataka as reported at 2011
(273) E.L.T. A87 (Kar.).
PARLE PRODUCTS PVT. LTD. Versus COMMISSIONER OF
CUSTOMS, NHAVA SHEVA
business of manufacturing of Biscuits
on job work basis from Parle Product Pvt. ltd. In the earlier years
the assessee has installed certain Plant
Larger
Bench of the Tribunal in the case of Banco Products (India)
Ltd. [2009 (235) ELT 635 (Tri.-LB)].
Similar view has been expressed ... relied upon various
decisions in his support:-
o Parle Products Pvt. Ltd. [2016 (343) ELT 498 (Tri.-
Bang.)]
o Cadila Healthcare
records that the appellant supplies 'biscuits'
to M/s Parle Products Pvt Ltd and that 'sugar syrup' generated within
the factory ... discontinued payment of duty on advice from their
client, M/s Parle Products Pvt Ltd. For the sweetening of
'biscuits', the addition
manufacture of Biscuits on job work basis to M/s. Parle Products Pvt. Ltd.
During the course of manufacture, the appellant is also manufacturing