TMI BlogCENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be...CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported scrap to the Appellants’ factory - revenue could not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