2013 (12) TMI 1393

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..... the normal period of limitation - The Tribunal has been taking a consistent view by allowing the stay petition un-conditionally in those cases, where cenvat credit is availed on the angles, channels, beams etc. used in the factory as capital goods or in the manufacture of capital goods – Following Vandana Global Ltd. Vs. CC Ex., Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]- Pre-deposit direc .....

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..... es, MS Rounds, Rods, Flats, Tower Materials, MS Channel, HR Sheets, HR Plates, MS Rods, MS Flat and Round CTD Bar etc. during the period from April, 2005 to June, 2009. The ld. Advocate has submitted that the same were used in their factory in the manufacture of various capital goods. The Ld. Advocate has further submitted that the show-cause notice has been issued to the applicant involving exten .....

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..... ture of capital goods and applicability of the principles of law laid down by the Larger Bench in the case of Vandana Global Ltd. Vs. CC Ex., Raipur reported in 2010 (253) ELT 440 (Tri.-LB), but directs pre-deposit for the normal period. In these circumstances, the offer made by the ld. Advocate is accepted. Accordingly, we direct the applicant to deposit Rs.7,00,000/- within a period of eight wee .....

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