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Issues: Whether duty was payable on drums and cans used for packing inputs when such containers were cleared as waste and scrap, and whether Rule 57F(1) or Rule 57F(4) of the Central Excise Rules applied.
Analysis: The Tribunal held that drums and barrels used only for packing the inputs could not be regarded as waste arising out of the process of inputs on which Modvat credit had been taken. The provisions relating to clearance of inputs as such and clearance of waste were therefore inapplicable. The earlier Tribunal view treating such containers as non-dutiable was followed.
Conclusion: No duty was chargeable on the drums and cans cleared as waste and scrap, and the Revenue's appeal failed.
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