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    <title>1998 (4) TMI 185 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit on endorsed invoices under Notification 15/94 was treated as raising a strong prima facie case because the factual position on original invoices had not been properly examined and the appellate authority had reversed the lower authority without addressing those material facts. On that basis, unconditional stay of the duty demand was granted pending disposal of the appeal on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88398</link>
      <description>Modvat credit on endorsed invoices under Notification 15/94 was treated as raising a strong prima facie case because the factual position on original invoices had not been properly examined and the appellate authority had reversed the lower authority without addressing those material facts. On that basis, unconditional stay of the duty demand was granted pending disposal of the appeal on merits.</description>
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