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 on packaging waste: generally non dutiable when arising from inputs, but cenvat reversal may apply if goods non excisable.
Containers and packaging materials removed from purchased inputs and sold by a manufacturer are generally not dutiable on removal and do not require reversal of input credit; however, if the removed items are not excisable goods a payment obligation under the Cenvat credit rules may arise instead.