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
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
Learned Counsel for appellant contends that the Tribunal has,
in Parle Products P Ltd v. Commissioner of Customs [2017 (358) ELT
341] and in Lykis ... 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
SION)'
applicable to the scheme, in favour of M/s Parle Products Pvt Ltd and
M/s Ravi Foods Pvt for having exported biscuits
Kedia (Agencies) Pvt. Ltd Vs. CC- 2017 (348) ELT 634 (Del.)
Parle Products Pvt Ltd Vs. Commissioner of Customs, Nhava
Sheva
discontinued payment of duty on advice from their
client, M/s Parle Products Pvt Ltd. For the sweetening of
'biscuits', the addition
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
CMUs.
xi. Since the CMUs/job-workers were/are manufacturing the Parle-
branded products and paying central excise duty on the sales price ... bench would,
therefore, be that Parle was justified in distributing credits on input services
attributable to the final product on a pro-rata basis, proportionate
issue which remains to
be decided is as to whether the impugned products contained
cocoa butter so as to be categorised as White Chocolate under ... held that
a similar product i.e., "Parle 2-in-1 Eclairs" and "Kismi Toffee
and Bar", to be boiled sweets
