2015 (10) TMI 909

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....handran, Consultant : for the Respondent ORDER Revenue has come in appeal in these two appeals which has raised excise duty demand of Rs. 3,50,929/- and Rs. 6,17,940/- disallowing CENVAT credit availed by the appellant on Muriate of Potash imported by Indian Potash Limited, a registered importer from abroad and sold by Indian Potash Ltd. through its unregistered branch to the appellant. Cust....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. 3. Respondents contention is that when there is no controversy on the goods came on import to India and a part such imported goods sold to the respondent by Indian Potash Ltd., mere non-registration of the selling branch of the said importer at the material period shall not disentitle the respondent to the CENAT credit. 4. Heard both sides and perused the records. 5. The law relat....