Dikhyaa Mohanty 
The Central Bureau of Investigation (CBI) carried a search at Cadbury India Ltd, now known as Mondelez Foods Private Limited. The search conduct was done because of the connection with a case registered for alleged corruption and misinterpretation of facts to fraudulently avail area-based tax benefits in Baddi, Himachal Pradesh.
As per the official report, various teams of CBI carried out searches at around 10 locations in Solan, Baddi, Mohali, Pinjore, and Mumbai. After a preliminary inquiry conducted against the company where it showed that it allegedly paid bribes, embroidered facts, and manipulated records to fraudulently avail area-based exemption benefits both central excise and income tax in Baddi, Himachal Pradesh, the CBI registered a case as the circumstances were not authorized to avail area-based tax exemption benefits.
In the FIR it is stated that the CBI alleged that for availing the area-based exemption benefits, some members of the executive board of the company and some of the key managers decided to manipulate records, hire mediators to route bribes, and cover up all the evidence that had come forward during the internal investigation.
The report further stated that the CBI booked a total of 12 individuals which includes two then Central excise officials, the then Cadbury India Limited (CIL) Vice President Finance and compliance Vikram Arora, and its directors Rajesh Garg and Jailboy Phillips.
The CBI also alleged that CIL decided to develop the capacity and avail tax benefits from May 19, 2005, for which it implemented for an amalgamation of the two units, stating that it has decided to have its second unit as a composite in the existing facility. Even the approval was granted on March 7, 2008, by the Directorate of Industries.
Image Source – Google
