https://www.taxtmi.com/caselaws?id=103806 Emptied metal containers or barrels used for receipt of inputs do not become scrap merely because their contents have been removed; if they remain reusable as containers, they fall outside scrap treatment under Rule 57F and Note 6(a) to Section XVI. On that settled view, duty could not be levied on the containers as scrap, and Modvat credit in relation to such containers was not disturbed. The discussion applies the earlier identical-facts reasoning and treats the issue as no longer open on the same material. en-us Mon, 10 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103806 Emptied metal containers or barrels used for receipt of inputs do not become scrap merely because their contents have been removed; if they remain reusable as containers, they fall outside scrap treatment under Rule 57F and Note 6(a) to Section XVI. On that settled view, duty could not be levied on the containers as scrap, and Modvat credit in relation to such containers was not disturbed. The discussion applies the earlier identical-facts reasoning and treats the issue as no longer open on the same material. Case-Laws Central Excise Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103806