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2024 (2) TMI 768 - AT - Central ExciseDistribution of input service credit by the Principal manufacturer to its Contract Manufacturing Units (Job workers) - permitting distribution of credit by principal manufacturer to its job workers is correct or not - Job worker i.e. Sweety Industries were manufacturing biscuits under the brand names belonging to Principal Manufacturer - duty paid by job worker in Parle Biscuits retail sale price (MRP) less permissible abatement u/S 4A of CEA - Job worker’s factory was dedicated for Parle Biscuits and was an extended factory of Parle, manufacturing biscuits under Notification No. 36/2001- CE (NT) dated 26.06.2001 - amendment to Rule 7, CCR was clarificatory in nature or not - conscious or deliberate suppression of facts or mis-statement on the part of the Appellants or not - invocation of Extended period of limitation. HELD THAT:- All the issues involved in the present case have been answered by the larger bench in the case of M/S. KRISHNA FOOD PRODUCTS, 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] where it was held that It would not be necessary to answer the issue that whether the appellant would, irrespective of the answer to the first issue, be entitled to avail CENVAT credit when input service is attributed to the goods on which excise duty is paid and includes the cost of services on which credit was taken. From the above judgment, it can be seen that the issue involved in the present case has been settled in favour of the assessee. Accordingly, the impugned order in the present case is also not sustainable. The impugned order is set aside. Appeals are allowed.
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