CENVAT Credit - imported scrap - Since, the DRI has withdrawn ...

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

September 27, 2023

Case Laws Central Excise AT

CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported scrap to the Appellants’ factory - revenue could not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

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CENVAT Credit - imported scrap - Since, the DRI has withdrawn ...

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

September 27, 2023

Case Laws Central Excise AT

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