CESTAT Grants PepsiCo India Benefit of Lower Duty on Fruit Pulp; Reversal of Ineligible Credit Acknowledged

Pepsico India Holdings Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Introduction: The recent PepsiCo India Holdings Ltd vs Commissioner of GST & Central Excise case, adjudicated by the CESTAT Chennai, has brought to light interesting nuances concerning the application of duty on goods. The Tribunal found that PepsiCo India, having reversed its ineligible credit, should not be denied the concession to pay a lower duty rate of 1% on fruit pulp.

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