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<h1>CEGAT Mumbai Grants Stay & Disposes Appeal in Favor of SSI Unit Appellant</h1> <h3>INTEL ELECTRONICS Versus COMMISSIONER OF C. EX. & CUS., PUNE</h3> INTEL ELECTRONICS Versus COMMISSIONER OF C. EX. & CUS., PUNE - 2000 (125) E.L.T. 644 (Tribunal) The Appellate Tribunal CEGAT, Mumbai granted stay and disposed of the appeal in favor of the SSI Unit appellant regarding availing of Modvat credit without fresh declaration, citing a precedent decision. The duty demand and penalty imposed were set aside.