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of <h1>Tribunal rules drums/cans sold as waste not taxable under Rule 57F(4)</h1> The Tribunal ruled that duty is not chargeable on drums and cans sold as waste and scrap, as they are not considered inputs and do not fall under Rule ... Modvat - Waste and Scrap The appeal addressed whether duty is chargeable on drums and cans sold as waste and scrap by M/s. Hindustan Lever Ltd. The Departmental Representative argued duty should be paid, citing Rule 57F(1) and (4). The Advocate for the respondent argued that previous Tribunal decisions support no duty on drums and cans as they are not waste arising from processing. The Tribunal rejected the appeal, stating drums are not inputs and do not attract duty as per Rule 57F(4).
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