https://www.taxtmi.com/caselaws?id=97690 Unconditional stay and dispensation of pre-deposit were granted where the appeal raised a prima facie arguable question whether blending imported and indigenous kerosene constituted manufacture for Modvat credit purposes. The appellant's prior declaration under Rule 57G and the revenue's earlier acceptance of the same process supported interim relief. The duty demand also appeared prima facie vulnerable on limitation because the objection was raised only after substantial delay despite the declaration being on record. On these facts, a strong prima facie case for stay was made out. en-us Fri, 17 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97690 Unconditional stay and dispensation of pre-deposit were granted where the appeal raised a prima facie arguable question whether blending imported and indigenous kerosene constituted manufacture for Modvat credit purposes. The appellant's prior declaration under Rule 57G and the revenue's earlier acceptance of the same process supported interim relief. The duty demand also appeared prima facie vulnerable on limitation because the objection was raised only after substantial delay despite the declaration being on record. On these facts, a strong prima facie case for stay was made out. Case-Laws Central Excise Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97690