benefit of the
exemption notification, on the ground that M/s. Parle Products Pvt.
Ltd., is the holding company of the appellants since, they hold ... contended by Revenue that if the value of clearances/turnover of
Parle Products is added to the clearance value of the final product
manufactured
benefit of the
exemption notification, on the ground that M/s. Parle Products Pvt.
Ltd., is the holding company of the appellants since, they hold ... contended by Revenue that if the value of clearances/turnover of
Parle Products is added to the clearance value of the final product
manufactured
following FBOs from 2015.
a) Parle Biscuits Pvt. Ltd. License No. 10013022002253
b) Parle Products Pvt. Ltd. License No. 10013022002245
c) Bunty Foods ... Test Certificates submitted by Parle Biscuits Pvt. Ltd.
No.10013022002253, from 2015
4) The Lab Test Certificates submitted by Parle Products Pvt. Ltd.
No.10013022002245
behalf of M/s.
Parle Biscuits Pvt. Ltd.3 and M/s. Parle Products Pvt. Ltd.4 from their
godown situated at Bikaner 334001, Rajasthan
behalf of M/s. Parle
Biscuits Ltd. and M/s. Parle Products Pvt. Ltd. (hereinafter referred to
as principal manufacturers). The manufactured goods were cleared ... dutiable biscuits with credit on inputs
used exclusively in dutiable final products. Separate
account of inventory maintained in RG23A- Part-1
(Quantity
Assistant Commissioner of Fitrite Packers
Income Tax - 32(1), C/o. Parle Products Pvt. Ltd.,
Mumbai North level Crossing,
Vs.
Vile Parle East,
Mumbai ... engaged in the business of manufacturing biscuits and confectionary
wrappers for products of Parle Group. It filed its return of income of
15.02.2021 reporting total
paper book, which were the purchases made from Parle Biscuits Pvt. Ltd., and
Perfetti Van Melle India Pvt Ltd., for the period from ... submission that the assessee does full purchases from both Parle
Products and Perfetti Van Melle India Ltd., It was the submission that the issue
eligible to take
credit on invoices issued by ISD Parle Products as the Appellant
is a CMU/job-worker of Parle as evident from ... behalf of the
Appellant submits that the Appellant is manufacturing final
products - namely Parle branded Confectioneries namely Mango
bite and Kismi Toffee undertaken by Appellants
marketability of sugar syrup manufactured as
intermediary product. Similar decision was taken in Parle Biscuits Pvt Ltd (supra). It is
the burden of the department
business of
wholesale and retail distribution of confectionary, bakery products including
Parle-G. The Ld. Counsel for the assessee adverted to a tabulated statement
