TMI Blog2013 (11) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible in case of materials similar to the ones used by the appellants for supporting structures/fabrication of machinery within the factories - The appellants have made out a prima facie case on limitation – Pre-deposit of Rupees 1.25 lakhs ordered to be submitted - upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - E/56245/2013 EX[SM] - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (Tri.-LB). He submits that said decisions of the Larger Bench has been challenged before the Chhattisgarh High Court and the appeal has been admitted by the Hon ble High Court. 3. Ld. JCDR appearing for the Revenue submits that these inputs are not capital goods and not used for manufacture of the final products, and these were admittedly used for laying of foundation or making of structures f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellant is not able to make out a prima facia case for complete waiver of pre-deposit. Following the decision of the Tribunal I direct the applicant to deposit Rs. 1.25 lakh within 4 weeks and report compliance on 25.06.2013. On due compliance there shall be stay of recovery of the balance dues till disposal of the appeal. (Dictated pronounced in open Court) - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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