TMI Blog2013 (10) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... rsing the cenvat credit - Held that:- Following Vandana Global Ltd. vs. CCEX, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - This Tribunal has been taking a consistent view by allowing stay petition of the assessee where extended period of limitation is involved but directed predeposit, wherever demand is for normal period of limitation - the Applicant are directed to make amount as pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hannels etc., which were used in the manufacture of various capital goods and structures. It is his submission that the relevant uses of such items have been narrated by them at Page 13 of their Appeal Memorandum. 3. The ld. A.R. appearing for the Revenue has submitted that this Tribunal has been taking a consisting view where cenvat credit on items like, H.R. Plates, Joists, Beams, Channels etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , like, H.R. Plates, Joists, Beams, Channels etc., which were used in the manufacture of various capital goods used as structures. It is the claim of the applicant that they have already reversed an amount of Rs.5.61 lakhs towards structures and the balance amount relates to items used in the manufacture of various machineries and plants and eligible as capital goods. However, going through Para 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee where extended period of limitation is involved but directed predeposit wherever the demand is for normal period of limitation. In these circumstances, we direct the applicant to deposit 25% of the cenvat credit confirmed for the normal period within a period of eight weeks from today and report compliance on 03.10.2013. On deposit of the said amount, the balance dues adjuged would sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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