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2015 (10) TMI 909 - AT - Central ExciseDenial of CENVAT Credit - Duty passed on to buyer - Held that:- The law relating to CENVAT credit removes cascading effect. When there is no controversy on the imported goods being sold and such goods suffered customs duty as well as the seller was identifiable and the principal being Indian Potash Ltd. 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.
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