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TMI Blog2021 (9) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... RODUCTS, M/S. MARIAMMA R. IYER, M/S. PARLE BISCUITS PVT LTD. VERSUS THE ADDITIONAL COMMISSIONER OF CGST C. EX [ 2021 (5) TMI 906 - CESTAT NEW DELHI] has decided the said question in conformity in favour of the assessee by holding that the Parle Biscuit Products Ltd. was justified in distributing the credit on input services attributable to excisable products on pro rata basis proportionate to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has availed and utilised the cenvat credit amounting to ₹ 4,74,873/-, alleging that the appellant was a contract manufacturing unit for and on behalf of the principal manufacturer i.e. Parle Biscuits Pvt. Ltd. and no other excisable goods either on this account or for others under clause (ii) of notification No. 36/2011 CE(NT) dated 26.6.2011. Hence, they were not entitled to avail the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e main appeal thereof being M/s. Krishna Food Products vs. Additional Commissioner of CGST and CE bearing Appeal No. 52692/2019 vide Interim Order No. 6-8/2021 dated 25.5.2021. The issue involved in the present appeal, exactly been the same, stand decided in favour of the assessee/appellant. Present appeal is accordingly, prayed to be allowed in terms thereof. 5. Learned Departmental Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion in conformity in favour of the assessee by holding that the Parle Biscuit Products Ltd. was justified in distributing the credit on input services attributable to excisable products on pro rata basis proportionate to the turn over of each unit between the manufacturing plant of Parle Biscuits and its other manufacturing units. Relevant portion of the order is as under: 44. The answer to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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