conversion from one scheme to another. The
Tribunal, in re Parle Products Pvt Ltd, also acknowledged
this conclusion thus
'5.6 We find strong force
Rajasthan
State Chemical Works1 and in Union of India v. Parle
Products Pvt Ltd2 and circular of Central Board of Excise &
Customs (CBEC), concluded
AUTHORISATION
We M/s. Parle Biscuits Pvt. Ltd., Vile Parle (East), Mumbai -
400057, hereby authorize M/s. Shahi Food Product, Bagol
Road, Mali Colony, Nathdwara ... balance sheet of Parle as goods
manufactured on behalf of Parle and sold and marketed by
Parle. The excise duty paid on the biscuits cleared
wrapper for any kind of
product, after the printing of logo and name of the specific product
of Parle thereupon
above the amount of CENVAT
credit reimbursed by Parle Biscuits.
6. The office of Parle Biscuits at Bahadurgarh is registered as an
"input service ... Bahadurgarh. Such credit on input
services attributable to the final product was distributed by Parle
Biscuits on a pro-rata basis proportionate to the turnover
above the amount of CENVAT
credit reimbursed by Parle Biscuits.
6. The office of Parle Biscuits at Bahadurgarh is registered as an
"input service ... Bahadurgarh. Such credit on input
services attributable to the final product was distributed by Parle
Biscuits on a pro-rata basis proportionate to the turnover
above the amount of CENVAT
credit reimbursed by Parle Biscuits.
6. The office of Parle Biscuits at Bahadurgarh is registered as an
"input service ... Bahadurgarh. Such credit on input
services attributable to the final product was distributed by Parle
Biscuits on a pro-rata basis proportionate to the turnover
above the amount of CENVAT credit
reimbursed by Parle Biscuits.
6. The office of Parle Biscuits at Bahadurgarh is registered as
an "input service ... Bahadurgarh. Such credit on input services
attributable to the final product was distributed by Parle Biscuits on a
pro-rata basis proportionate to the turnover
Elastometers Pvt. Ltd.
303. Vireshwar Chambers, 3rd Floor,
M.G. Road, Vile Parle (East),
Mumbai 400057
32. Precision Rubber Industries Pvt. Ltd.
5Q89 ... Mehrauli Road, Idc, Gurugram,
Haryana 122002
35. SRP Synthetic Rubber Products Pvt. Ltd.
C-81, 2nd Main Rd, Peenya 2nd Stage,
4
AD/51491/2021
Parle
and is clearing the same upon payment of Central
Excise duty on the basis of MRP declared by M/s
Parle. It is only ... capacity, as a manufacturer, is not being fully
utilized by M/s Parle, their claim of ex-gratia charges
arises so as to compensate them