https://www.taxtmi.com/caselaws?id=121976 The Tribunal upheld the Commissioner (Appeals) order, finding the appellant in contravention of Rule 4(1) of the Cenvat Credit Rules, 2004 for availing credit on inputs before their receipt in the factory. Despite citing legal precedents, the Tribunal noted deliberate violations by the appellant, including manipulation of records and fraudulent credit availment. The appellant was directed to deposit a specified sum, failing which the appeal would be dismissed, emphasizing the compromise of Revenue's interests. The Tribunal highlighted the intentional violation of rules and scheduled further proceedings upon compliance deadline for deposit. en-us Wed, 12 Sep 2007 00:00:00 +0530 Tue, 07 Aug 2012 16:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121976 The Tribunal upheld the Commissioner (Appeals) order, finding the appellant in contravention of Rule 4(1) of the Cenvat Credit Rules, 2004 for availing credit on inputs before their receipt in the factory. Despite citing legal precedents, the Tribunal noted deliberate violations by the appellant, including manipulation of records and fraudulent credit availment. The appellant was directed to deposit a specified sum, failing which the appeal would be dismissed, emphasizing the compromise of Revenue's interests. The Tribunal highlighted the intentional violation of rules and scheduled further proceedings upon compliance deadline for deposit. Case-Laws Central Excise Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121976