TaxTMI 
TaxTMI 
2017 (3) TMI 1433
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....Agarwal, DR - for the respondent ORDER Both the appeals have been filed against the Order-in-Original No. 20-21/2011 dated 23.2.2011 and No. 63-2011 dated 28.12.2011. 2. The brief facts of the case are that the appellants are the manufacturers of aerated beverages under different brand names like Coke, Fanta, Sprite & Limca etc. All the aforesaid goods are dutiable and the appellant does not ma....
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....ere transferred as a "stock in trade" from the other units. The department has stated that on the physical stock and the traded goods, they denied the input service credit on the services attributable to the traded goods. Being aggrieved, the appellants have filed the present appeals. 4. With this background, we have heard Shri Alok Yadav, ld. Advocate for the appellant and Shri Yogesh Agarwal, l....
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....ed and stored in Jaipur then the assessee is entitled for the credit of input services on transferred goods. So, finally, he made a request that impugned order may be set aside. To support his argument, he also relied on the ratio laid down in the cases of CCE, Mumbai Vs. Toyo Engineering India Ltd. - 2006 (201) ELT 513 (SC) and CC, Nagpur Vs. Ballarpur Industries Ltd. - (2007) 8 SCC 89. Lastly, h....
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....ufactured in his factory but in the factory of his another unit. Lastly, he justified the impugned order. 7. We have heard both the sides at length and gone through the bulky matter including written submission. 8. From the record, it appears that the appellants has different units in different parts of the country where different products are manufactured. In the instant case, dutiable goods we....