https://www.taxtmi.com/caselaws?id=88807 Empty containers used to receive inputs and cleared only after the inputs were consumed were not treated as waste arising from processing of inputs, so duty under Rule 57F(5)(a) was not attracted. The beneficial clarification and prior precedent were applied to hold that full Modvat credit could be retained even where the container value had been taken into account by the input manufacturer, and no reversal or proportionate reduction of credit was required when the containers later became scrap. The demand was therefore unsustainable and consequential relief followed. en-us Tue, 31 Mar 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88807 Empty containers used to receive inputs and cleared only after the inputs were consumed were not treated as waste arising from processing of inputs, so duty under Rule 57F(5)(a) was not attracted. The beneficial clarification and prior precedent were applied to hold that full Modvat credit could be retained even where the container value had been taken into account by the input manufacturer, and no reversal or proportionate reduction of credit was required when the containers later became scrap. The demand was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88807