TMI Blog2015 (10) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... . a registered importer, there should not be controversy to grant CENVAT credit in the hands of the respondent. Therefore, both appeals of Revenue fail for which that is dismissed. - Decided against Revenue. - E/42323 & 42324/2013 and E/CO/41123 & 41124/2014 - Final Order No. 41256-41257 / 2015 - Dated:- 23-9-2015 - Shri D.N. Panda, Judicial Member Shri B. Balamurugan, AC (AR) : for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Potash Ltd. and the selling branch was registered subsequently and the goods being identifiable from the import as well as such imports suffered customs duty, he allowed the CENVAT credit on the respective quantity of goods sold by the respondent by Indian Potash Ltd. through its branch. 2. Revenue supports the adjudication on the ground that non-registration of the selling branch of Indian P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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