Parle Products Pvt. Ltd vs Commissioner Of Central Excise, ... on 29 November, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Whether Order is to be circulated to the Departmental : Yes
authorities?
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Parle Products Pvt. Ltd. Appellant
Vs.
Commissioner of Central Excise, Mumbai-IV Respondent
Appearance
biscuits ignoring the fact that pre-production and
pot production wastages are not included in the production of
biscuits by CMU's. Therefore, question ... case of assessee's holding company Parle Products
16 ITA 5318 & 5319/M/06 & 447/M/09
ITA 5540 & 5541
manufacturer without the authority of law.
In the case of Parle Products & another Vs. UOI & another [1987(30) ELT 180 (Bom.)], the High
material and the end product. The process did not bring into existence new and distinct product with total transformation in original commodity. The original material ... Technoweld Industries reported in 2003 ( 155) ELT 209 (SC) and Parle Products Pvt. Ltd. vs. Union of India reported
characteristics of hydrogenated castor oil. They further submit that the product and the manufacturing process undertaken by them were in the knowledge of the department ... Union of India vs. M/s. Parle Products Ltd., - 1994 (74) ELT 492 (SC) it has been held that activity or process in order
Company Amount(`)
Parle Software Ltd 4,00,000
Parle Plastic Ltd 1,08,63,631
Parle Health Products Ltd 21,00,062
Parle Fruits ... gave
finding that the advances given to Parle Plastic Ltd and Parle Health
Products Ltd were given before the year 2000 when there
preparing
labels and cartons to be pasted on the bottles and the products does
not ispo facto lead to the conclusion that the expenditure incurred ... 3637/Mum/2010
M/s. Parle Agro Pvt. Ltd.
failed to consider the production of bottles from Sr. No. 1 to 11 of
Schedule
Amar Ceramics Ltd. Vs. CCE 2007 (213) ELT 64.
( 10) Veer Bahadur Products Vs. CCE 2006 (201) ELT 359.
(11) Someshwara Cements & Chem ... tobaccos Ltd. Vs. CCE 2005 (183) ELT 378.
( 13) Ghodavat Pan Masala Products Ltd. Vs. CCE 2004 (175) ELT 182.
( 14) Chariot Cement Company
unit of respondent, that as has been admitted by Shri Rajesh Arora, Production Manager and Shri J.M. Malhotra, Manager of the respondent, water supply ... reported in 2004 (171) ELT 155 (SC) and in case of Parle Bisleri Pvt. Ltd. Vs. CCE, Ahmedabad reported
fabric was liable to pay duty leviable on the finished product after baling and folding.
13 Oral arguments have been advanced with Written Submissions which ... appellant, having tendered by affidavit in evidence to product the deponent of the affidavit as its witness, as, if the Revenue desire to cross examine
