Schedule I query

Let's suppose You purchase the Machinery for RS 50lac , claim ITC on same RS.6 lac but after doing business for Six months you shut down the business , but the Claimed ITC on machinery was for 60 Month (life of capital asset 5yrs) ..
hence the govt ask you deposit the ITC for remains 54 months (60-6) which you have claim at the time it's purchased .

Hence it's supplly without consideration.