CENVAT Credit Demand Deemed Unsustainable Due to Lack of Evidence on Imported Scrap Transport by Appellants.

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....CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported scrap to the Appellants’ factory - revenue could not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....