https://www.taxtmi.com/highlights?id=72230 CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported scrap to the Appellants’ factory - revenue could not establish that the appellant have not received the input in their factory, hence the demand of Cenvat credit in the present case is not sustainable. - AT en-us Wed, 27 Sep 2023 08:31:31 +0530 Wed, 27 Sep 2023 08:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72230 CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported scrap to the Appellants’ factory - revenue could not establish that the appellant have not received the input in their factory, hence the demand of Cenvat credit in the present case is not sustainable. - AT Highlights Central Excise Wed, 27 Sep 2023 08:31:31 +0530 https://www.taxtmi.com/highlights?id=72230