Central Excise – Payment of duty on waste package/containers used for packing Modvatable inputs when cleared from the factory of the manufacturer availing Modvat/CENVAT credit
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Duty on containers used for packing inputs: no duty or credit reversal when cleared from manufacturer's factory. No duty is payable and no CENVAT/Modvat credit reversal is required when packaging or containers used for packing inputs on which credit was taken are cleared from the manufacturer's factory, because such containers are not to be treated as scrap or waste arising from the manufacturing process; Circular No. 470/36/99 CX dated 19.7.99 is withdrawn and pending cases may be decided accordingly.
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.
Duty on containers used for packing inputs: no duty or credit reversal when cleared from manufacturer's factory.
No duty is payable and no CENVAT/Modvat credit reversal is required when packaging or containers used for packing inputs on which credit was taken are cleared from the manufacturer's factory, because such containers are not to be treated as scrap or waste arising from the manufacturing process; Circular No. 470/36/99 CX dated 19.7.99 is withdrawn and pending cases may be decided accordingly.
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