Parle's CENVAT Credit Distribution on Input Services Based on Turnover Upheld u/r 7(d) of CENVAT Rules.

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....CENVAT Credit - Input service distribution (ISD) - Parle was justified in distributing credits on input services attributable to the final product on a pro-rata basis proportionate to the turnover of each unit between the manufacturing plants of Parle and its contract manufacturing units, including the appellant, under rule 7(d) of the CENVAT Rules. - AT....