2014 (1) TMI 420

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..... ed that only an amount of Rs.6 lakhs can be demanded for the normal period - the appellant can pre-deposit an amount of Rs.10 lakhs for the present purpose – the offer made by the appellant accepted and the appellant directed to pre-deposit the amount of Rupees ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.E/148 .....

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..... hence the aforesaid credit taken on the said items is in order. According to the Department, the aforesaid items were used to fabricate structural support to plant and machinery of the appellant and hence could not be considered as capital goods for the purpose of CENVAT credit. The learned counsel for the appellant submits that, the storage tanks being per se covered by the definition of capital .....

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..... ovember 2008. He submits that the notice did not state valid reasons to invoke the extended period of limitation. He submits that no information was suppressed deliberately by the appellant with intent to claim undue CENVAT credit. We have heard the learned Superintendent(AR) also, who has reiterated the relevant findings of the adjudicating authority and has urged that predeposit be ordered. 2. .....

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