CENVAT Credit on MS Scrap Invoices Upheld: Revenue Fails to Prove Non-Receipt of Goods by Dealers. https://www.taxtmi.com/highlights?id=45623 CENVAT Credit - duty paying invoices - credit availed on the basis of invoices issued by said First Stage Registered Dealers without actually receiving the goods i.e. MS Scrap from them - Burden to prove is on Revenue for which it fails. en-us Tue, 02 Apr 2019 12:16:41 +0530 Tue, 02 Apr 2019 12:16:41 +0530 TaxTMI RSS Generator CENVAT Credit on MS Scrap Invoices Upheld: Revenue Fails to Prove Non-Receipt of Goods by Dealers. https://www.taxtmi.com/highlights?id=45623 CENVAT Credit - duty paying invoices - credit availed on the basis of invoices issued by said First Stage Registered Dealers without actually receiving the goods i.e. MS Scrap from them - Burden to prove is on Revenue for which it fails. Highlights Central Excise Tue, 02 Apr 2019 12:16:41 +0530 https://www.taxtmi.com/highlights?id=45623