https://www.taxtmi.com/caselaws?id=87965 Emptying drums after removal of contents did not amount to manufacture because no new commercially distinct product emerged; the drums remained drums, though used and depreciated. The emptied drums also could not be treated as scrap or waste under Note 6(a) to Section XVI, since there was no finding that they had ceased to be usable as containers merely because their contents had been removed. On that reasoning, the demand and penalty could not be sustained, and consequential relief followed. en-us Mon, 23 Feb 1998 00:00:00 +0530 Wed, 14 Sep 2011 11:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87965 Emptying drums after removal of contents did not amount to manufacture because no new commercially distinct product emerged; the drums remained drums, though used and depreciated. The emptied drums also could not be treated as scrap or waste under Note 6(a) to Section XVI, since there was no finding that they had ceased to be usable as containers merely because their contents had been removed. On that reasoning, the demand and penalty could not be sustained, and consequential relief followed. Case-Laws Central Excise Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87965