https://www.taxtmi.com/caselaws?id=98351 The Tribunal allowed the appeal in favor of the appellants regarding duty confirmation on Steel Drums and personal penalty imposition. Citing a previous decision, it held that duty is not payable on containers with duty-paid inputs filled, and the manufacturer taking Modvat credit. The appellants were not considered manufacturers by merely emptying containers, and durable containers used for various products should not attract duty at each stage. The impugned Order was set aside based on precedent, granting relief to the appellants. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98351 The Tribunal allowed the appeal in favor of the appellants regarding duty confirmation on Steel Drums and personal penalty imposition. Citing a previous decision, it held that duty is not payable on containers with duty-paid inputs filled, and the manufacturer taking Modvat credit. The appellants were not considered manufacturers by merely emptying containers, and durable containers used for various products should not attract duty at each stage. The impugned Order was set aside based on precedent, granting relief to the appellants. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98351