2014 (1) TMI 217

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..... n the manufacture of plant and machinery and also as structural support involving extended period of limitation, but directed pre-deposit for normal period of limitation - the applicant has already deposited an amount of Rs.10.00 Lakhs and they made a fair offer to deposit another Rs.10.00 Lakhs - The offer is accepted and the applicant is directed to deposit – upon such submission rest of the dut .....

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..... that wherever these items were used for civil structure, the applicants had reversed the Cenvat Credit and an amount of Rs.10.00 Lakhs (approx.) was reversed on this ground.The Ld. Advocate further submitted that while computing and also confirming the demand of Cenvat Credit on these items, the Ld. Adjudicating Authority did not take into consideration the capital items that were returned to the .....

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