https://www.taxtmi.com/caselaws?id=92949 Modvat credit was not required to be reversed for containers cleared without duty and for packing waste and scrap generated in the factory. The Tribunal applied later decisions holding that emptied containers and packing waste do not become dutiable scrap merely because they were used once, and treated the issue as no longer open for reconsideration. On that basis, the demand for reversal of credit could not be sustained, and the assessee's appeal succeeded. en-us Fri, 09 Apr 1999 00:00:00 +0530 Mon, 07 Nov 2011 12:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92949 Modvat credit was not required to be reversed for containers cleared without duty and for packing waste and scrap generated in the factory. The Tribunal applied later decisions holding that emptied containers and packing waste do not become dutiable scrap merely because they were used once, and treated the issue as no longer open for reconsideration. On that basis, the demand for reversal of credit could not be sustained, and the assessee's appeal succeeded. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92949