TMI Blog2013 (11) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... ones used by the appellants for supporting structures/fabrication of machinery within the factories – here extended period could not have been invoked - The appellants have made out a prima facie case on limitation - an amount of Rs. 5 lakhs as pre-deposit payable by the appellant, which is applicable to the normal period of limitation is deposited, would be sufficient for the purpose of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing both the sides, we find that the appellant had made a submission before the original authority that there were several decisions taking a view that CENVAT credit is admissible in case of materials similar to the ones used by the appellants for supporting structures/fabrication of machinery within the factories. Under these circumstances, extended period could not have been invoked. 3. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient for the purpose of pre-deposit. Accordingly, first appellant M/s. Sunvik Steels Ltd. is directed to deposit an amount of Rs.5,00,000/- (Rupees Five Lakhs Only) within a period of six weeks and report compliance on 12.8.2013. Subject to pre-deposit of the above amount, there shall be waiver of pre-deposit and stay against recovery of the balance dues and dues from all the appellants. (Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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