https://www.taxtmi.com/caselaws?id=84794 Empty metal drums removed after the Calcium Carbide was taken out could not be treated as inputs cleared out as such under the MODVAT scheme, because they were not removed in the same condition in which they were received. Once the contents were extracted and only the empty drums were sold, the removal was treated as akin to scrap arising in the course of manufacture. Duty was therefore payable on the drums as scrap, rather than as goods cleared as such, with the result adverse to the assessee. en-us Wed, 22 Dec 1993 00:00:00 +0530 Mon, 25 Jul 2011 17:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84794 Empty metal drums removed after the Calcium Carbide was taken out could not be treated as inputs cleared out as such under the MODVAT scheme, because they were not removed in the same condition in which they were received. Once the contents were extracted and only the empty drums were sold, the removal was treated as akin to scrap arising in the course of manufacture. Duty was therefore payable on the drums as scrap, rather than as goods cleared as such, with the result adverse to the assessee. Case-Laws Central Excise Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84794