https://www.taxtmi.com/caselaws?id=98040 Empty metal drums cleared as scrap after Modvat credit had already been taken on the imported lubricating oil were treated as not dutiable. The Tribunal noted that the drums formed part of the imported goods on which CVD had been paid, and that the prevailing view after rehearing was that no excise duty was exigible on their subsequent removal as scrap. The demand was therefore unsustainable, and the duty liability on the empty drums was set aside. en-us Fri, 26 Mar 1999 00:00:00 +0530 Thu, 19 Jan 2012 10:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98040 Empty metal drums cleared as scrap after Modvat credit had already been taken on the imported lubricating oil were treated as not dutiable. The Tribunal noted that the drums formed part of the imported goods on which CVD had been paid, and that the prevailing view after rehearing was that no excise duty was exigible on their subsequent removal as scrap. The demand was therefore unsustainable, and the duty liability on the empty drums was set aside. Case-Laws Central Excise Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98040