present case, are that petitioner is engaged in the business of meat processing, after obtaining license from Agriculture and Processed Food Product Export Development Authority ... District Magistrate, Meerut in the year 2013 for establishing an integrated meat processing plant and slaughtering house on the aforesaid khasra number. On 06.06.2013, conditional
from Kishanganj Bihar who has the valid
license for transporting the processed meat. Further it is the case of the
petitioner that the cold storage ... which was seized in connection with this
case was carrying the processed meat which is claim to be buffalo meat but
from FSL report
Customs Appeal Nos.50346-50350 of 2015
10
abattoirs cum meat processing plant registered with
APEDA and Agency approved labs, may also be used ... sourced from an APEDA registered
integrated abattoir or from APEDA registered meat
processing plant which sources raw material
exclusively from APEDA registered integrated
abattoir/abattoir
various points of the slaughter house
including entry points, Lairage, meat processing points, which
are directly linked to the DM's office and thus ... cameras on various points of the unit including entry
points, Lairage, meat processing points, which are directly
linked to the DM's office
business of
export of food products and agro commodities including frozen meat
processed/frozen food, edible products, agro products etc. The Revenue
carried out search ... years
under consideration and noticed that the assessee had acquired a meat
processing unit located at Unnao, U.P. from a partnership firm, named
well as in-
house laboratories attached under the abattoirs cum meat
processing plant registered with APEDA and Agency
approved labs, may also be used ... sourced from an APEDA registered
integrated abattoir or from APEDA registered meat
processing plant which sources raw material exclusively
from APEDA registered integrated abattoir/abattoir
selling processed poultry
products like, chicken Nuggets, Chicken Cutlets,
Chicken Sheek Kabab and the like since 2013. In order
to manufacture such processed meat products ... have directed the petitioner to discharge VAT
on processed meat products @ 14.5 per cent in
accordance with S. No. 559 of the said Act read
selling processed poultry
products like, chicken Nuggets, Chicken Cutlets,
Chicken Sheek Kabab and the like since 2013. In order
to manufacture such processed meat products ... have directed the petitioner to discharge VAT
on processed meat products @ 14.5 per cent in
accordance with S. No. 559 of the said Act read
meat in connection with this case is not
the meat of freshly slaughtered animal or beef but it was frozen buffalo meat.
As per Section ... this case. The processed food is
covered by Food Safety Standard Act, 2006 . All processed meat for human
consumption comes under the Food Safety Standards
Unnao, Uttar Pradesh. The defendant is engaged in the business of meat
processing and exporting to various countries.
34. He further submits that till ... work i.e., , in relation to its
business of manufacture, processing and export of meat (including buffalo
CS(COMM) 620/2024 Page
