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of <h1>Supreme Court: No Duty on Waste Packages for Modvat/CENVAT Inputs; Circular Withdrawn, Pending Cases to be Resolved.</h1> The Supreme Court has ruled that no duty is required on waste packages or containers used for packing inputs when these are cleared from a manufacturer availing Modvat/CENVAT credit. These containers are not considered scrap or waste from the manufacturing process, and therefore, no reversal of credit is necessary. Consequently, the previous circular requiring such duty is withdrawn, and any pending cases should be resolved in accordance with this clarification. Trade and field formations are to be informed of this update to ensure compliance.
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