CENVAT Credit Denied for Non-Duty Paid Scrap; Rule 25(a) Violated Due to Missing Invoice from Second Stage Dealer.

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....CENVAT credit on non-duty paid scrap - Contravention of Rule 25 (a) - duty paying document - invoice of the second stage dealer – The reason that the goods were not available to confiscation should not be a reason to avoid penalty - AT....