https://www.taxtmi.com/caselaws?id=102654 Emptying drums or barrels after removal of their contents does not amount to manufacture for duty purposes, even where Modvat credit had been availed on the containers. The Tribunal noted that the Commissioner (Appeals) correctly followed earlier Tribunal decisions holding that such emptying is not a manufacturing process, and those decisions had not been stayed by the Supreme Court. On that basis, the Revenue's challenge was rejected and the view that no duty arose on mere emptying was sustained. en-us Wed, 19 Sep 2001 00:00:00 +0530 Wed, 15 Feb 2012 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102654 Emptying drums or barrels after removal of their contents does not amount to manufacture for duty purposes, even where Modvat credit had been availed on the containers. The Tribunal noted that the Commissioner (Appeals) correctly followed earlier Tribunal decisions holding that such emptying is not a manufacturing process, and those decisions had not been stayed by the Supreme Court. On that basis, the Revenue's challenge was rejected and the view that no duty arose on mere emptying was sustained. Case-Laws Central Excise Wed, 19 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102654