Cenvat credit cannot be denied by stating that name of Original Importer is too Technical

Karaikal Chlorates Vs Commissioner of GST (CESTAT Chennai) The credit availed on 19 invoices has been denied alleging that name in the invoices show the name of M/s. M/s. Mitsubishi Corporation India Pvt. Ltd. and not that of the appellant. Ld. Counsel for the appellant submitted that the goods were originally imported by M/s. Mitsubishi Corporation India Pvt. Ltd. and the appellant had purchased the goods on High Sea Sales basis. This is evident from the Bills of Entry. The original importer had engaged various service providers for import of the goods and clearance of the goods. After purcha...