Parle Products Pvt. Ltd vs Commissioner Of Central Excise And ... on 22 January, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE ... 2006 passed by the Commissioner of Central Excise, Bangalore]
Parle Products Pvt. Ltd.
15 K.M Stone, Tumkur Road, Bangalore 560 073 Appellant(s)
Versus
Parle Products Pvt Ltd vs Commissioner Of Central Excise And ... on 10 July, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE ... 2011 passed by the Commissioner of Central Excise (Appeals-II), Bangalore.]
PARLE PRODUCTS PVT LTD
15TH KM STONE, TUMKUR ROAD, BANGALORE 560 073.
Appellant
amount of freight and Service Tax is paid by M/s. Parle Products Pvt. Limited but actual payment of service tax on GTA services under ... they are manufacturing Parle brand biscuits on job work basis out of the raw materials supplied by M/s. Parle Products Pvt. Limited
disallowed.
5. Further it is seen that the endorser M/s. Parle Products Pvt. Ltd. submitted to the department Bills of Entry wise declarations ... final products (which the appellants manufactured on behalf of M/s. Parle Products Pvt. Ltd.) is not in question at all. In the wake
biscuits on job work basis for principal manufacturer, M/s. Parle Products Ltd. (M/s. PPL). They were discharging duty liability on the said biscuits
biscuits on job work basis for principal manufacturer, M/s. Parle Products Ltd. (M/s. PPL). They were discharging duty liability on the said biscuits
circulated to the :
Department Authorities?
M/s Kohinoor Biscuit Products Appellant
Versus
CCE, Noida Respondent
Appearance
Shri Jatin Mahajan, Advocate for the appellant.
Shri Yashpal ... they were manufacturing biscuits on job work basis for M/s Parle Biscuits Products Pvt. Ltd. out of the raw material supplied by them
aeration can make the product to fall under 220210. The reference that only products such as Dukes lemonade, a product made by a competitor, will ... that the appellants product can not be called a lemonade. The reliance on judgement in the case of Parle Agro Pvt. Ltd. (supra), does
acquired after 19.7.2000, credit should not have been taken by the said Parle Bottling Ltd. in its CENVAT account.
(ii) The second amount of rejection ... dated 21.3.2001, wherein it has been stated that they have discontinued the production from 28.8.1999. Further, the Commissioner called upon the report from the concerned
Parle Agro Pvt.Ltd., Silvassa. Penalties were also imposed upon M/s Parle Agro Pvt.Ltd. Silvassa and M/s Parle Agro (Pvt.) Ltd., Andheri ... Headquarters M/s Parle Agro (Pvt.) Ltd., Andheri (East) under ISD invoices for the services tax paid on the finished products i.e. non-alcoholic
