https://www.taxtmi.com/caselaws?id=236356 In a pre-deposit and stay dispute over alleged fraudulent availment of Cenvat credit, the Tribunal found the department's case prima facie strong because the appellant had claimed credit without producing invoices or supporting records, and inspection and third-party inquiries did not corroborate the asserted manufacturing activity or movement of goods. The claimed payment through debit of Cenvat credit was not accepted because the credit itself was under serious doubt. Complete waiver of pre-deposit was declined, and the appellant was required to deposit part of the penalty before balance recovery was stayed. en-us Tue, 04 Jun 2013 00:00:00 +0530 Sat, 24 Aug 2013 07:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236356 In a pre-deposit and stay dispute over alleged fraudulent availment of Cenvat credit, the Tribunal found the department's case prima facie strong because the appellant had claimed credit without producing invoices or supporting records, and inspection and third-party inquiries did not corroborate the asserted manufacturing activity or movement of goods. The claimed payment through debit of Cenvat credit was not accepted because the credit itself was under serious doubt. Complete waiver of pre-deposit was declined, and the appellant was required to deposit part of the penalty before balance recovery was stayed. Case-Laws Central Excise Tue, 04 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236356