Reiteration that no duty is payable on waster packages/containers used for packaging modvatable inputs when cleared from the factory of the manufacturer availing modvat credit
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No duty on waste packaging of Modvatable inputs when cleared from factory of a manufacturer availing Modvat credit. The Board directs that excise duty shall not be demanded on waste packages/containers used for packaging Modvatable inputs when cleared from the factory of a manufacturer availing Modvat credit, instructing field formations to follow tribunal decisions supporting non-dutiability and aligning this position with earlier Board circular guidance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No duty on waste packaging of Modvatable inputs when cleared from factory of a manufacturer availing Modvat credit.
The Board directs that excise duty shall not be demanded on waste packages/containers used for packaging Modvatable inputs when cleared from the factory of a manufacturer availing Modvat credit, instructing field formations to follow tribunal decisions supporting non-dutiability and aligning this position with earlier Board circular guidance.
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