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<h1>Appellate Tribunal grants stay on duty demand pending appeal, citing strong case on merits.</h1> <h3>JYOTI RUBBER UDYOG (INDIA) LTD. Versus COMMISSIONER OF C. EX., MEERUT</h3> JYOTI RUBBER UDYOG (INDIA) LTD. Versus COMMISSIONER OF C. EX., MEERUT - 1998 (101) E.L.T. 75 (Tribunal) The Appellate Tribunal CEGAT, New Delhi granted unconditional stay of duty demand till appeal disposal due to strong case on merits regarding admissibility of Modvat credit for endorsed invoices under Notification 15/94. The Collector (Appeals) decision was reversed as factual aspects were not considered. Case listed for regular hearing on 19th May, 1998.