Demand alleging non-production of documents unsustainable as records taken away by DRI

Sainath Industries Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that as DRI just prior to investigations by DGCEI took away all records pertaining to the import of scrap, the manufacturer cannot be expected to produce documents showing transport and receipt of the goods in the factory. Accordingly, demand of Cenvat alleging non-receipt of inputs set aside. Facts- The Appellants, M/s. Sainath Industries during the period June 2004 to November 2006 availed Cenvat Credit of the Additional Duty of Customs (CVD), Education Cess thereon and Special Additional D...