Excise duty on empty can wooden plank

[Vivek anandhan]

Dear Experts

We are the manufacturer of excisable products. We want to sale empty can and wooden plank(removed from packed input Material). This items arises from our input material.

Kindly clarify whether we need to charge Excise duty on selling of this items.

Regards

Vivekanandhan

AI Summary

Excise Duty Not Applicable on Sale of Empty Cans and Wooden Planks; Rule 6 Payment Needed for Non-Excisable Goods Post-2015. A manufacturer inquired about the applicability of excise duty on the sale of empty cans and wooden planks derived from input materials. An expert clarified that according to a 2003 circular, such items are not subject to excise duty, and credit reversal is not required. Another participant noted that post-2015, if goods are non-excisable, payment under Rule 6 of the CENVAT credit is necessary. The manufacturer confirmed that since all items in their case are excisable, excise duty does not apply.