ORDER
1. When the matter was called Shri K. Raman, clerk of Shri K.K. Anand, advocate submitted a letter dated 20-11-1996 stating that it is on record that the appellants have made a debit entry in RG 23C Part II for Rs. 50,000/- which they were asked to pre-deposit by the Stay order. On examination of Rule 57-S, we find that the credit allowed in respect of capital goods can be utilised for the purposes mentioned in that rule. However, Sub-rule (3) of Rule 57-S stipulates “(3) no part of the credit of duty allowed shall be utilised save as provided in sub rule (2) or shall be refunded in cash or by cheque. Sub-rule (2) of Rule 57-S provides that credit of specific duty allowed in respect of any capital goods may be utilised towards payment of duty of excise on any of the final products manufactured, or on the waste, if any, or on the capital goods themselves. In the instant case, we find that it is a pre-deposit of duty and penalty and therefore, does not fall under any of the requirement of Sub-rule (2) of Rule 57-S. Sub-rule (2) of Rule 57-S prohibits utilisation of the credit for the purpose other than those stated in Sub-rule (2) of Rule 57-S. The appellants should make the deposit under TR 6 Challan or PLA or only in RG 23A Part II. For this purpose the time for deposit is being extended to 7th February, 1997. Compliance should be reported on 17th February, 1997.