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of <h1>No Duty on Waste Packages for Modvatable Inputs: Board Aligns with CEGAT Decisions and 1986 Instructions.</h1> The circular clarifies that no duty is payable on waste packages or containers used for packaging modvatable inputs when these are cleared from the manufacturer's factory availing Modvat credit. This decision follows the judgments of the Customs, Excise, and Gold (Control) Appellate Tribunal (CEGAT) in cases involving two companies, where conflicting views were initially presented. The Board has decided to adhere to the CEGAT's decisions, aligning with earlier instructions issued in 1986.
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