https://www.taxtmi.com/caselaws?id=99405 Drums and barrels used only to pack inputs were not treated as waste arising out of the input-processing stream after Modvat credit had been taken. The rules governing clearance of inputs as such and clearance of waste were therefore inapplicable. On that basis, the Tribunal followed its earlier view that such packing containers were non-dutiable, and no duty was chargeable on drums and cans cleared as waste and scrap. en-us Tue, 26 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 12:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99405 Drums and barrels used only to pack inputs were not treated as waste arising out of the input-processing stream after Modvat credit had been taken. The rules governing clearance of inputs as such and clearance of waste were therefore inapplicable. On that basis, the Tribunal followed its earlier view that such packing containers were non-dutiable, and no duty was chargeable on drums and cans cleared as waste and scrap. Case-Laws Central Excise Tue, 26 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99405