https://www.taxtmi.com/caselaws?id=265634 The court dismissed the Revenue's appeals and upheld the grant of CENVAT credit to the respondent for goods sold by a registered importer through its unregistered branch. The denial of credit based on the branch's non-registration was deemed unwarranted as the imported goods had customs duty paid and were identifiable. The court emphasized the purpose of CENVAT credit to prevent tax cascading and found no dispute regarding the goods sold. Cross-objections were also dismissed for not introducing new grounds, aligning with the main judgment. en-us Wed, 23 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265634 The court dismissed the Revenue's appeals and upheld the grant of CENVAT credit to the respondent for goods sold by a registered importer through its unregistered branch. The denial of credit based on the branch's non-registration was deemed unwarranted as the imported goods had customs duty paid and were identifiable. The court emphasized the purpose of CENVAT credit to prevent tax cascading and found no dispute regarding the goods sold. Cross-objections were also dismissed for not introducing new grounds, aligning with the main judgment. Case-Laws Central Excise Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265634