Empty packing materials cleared after emptying modvatable inputs not subject to Central Excise duty

The Appellate Tribunal CEGAT, Bangalore held that empty cartons/boxes/drums/packing materials cleared after emptying modvatable inputs and raw materials are not chargeable to Central Excise duty. The decision was based on previous rulings, including one upheld by the Supreme Court. The appeal filed by the department was dismissed.

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The Appellate Tribunal CEGAT, Bangalore held that empty cartons/boxes/drums/packing materials cleared after emptying modvatable inputs and raw materials are not chargeable to Central Excise duty. The decision was based on previous rulings, including one upheld by the Supreme Court. The appeal filed by the department was dismissed.

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