https://www.taxtmi.com/caselaws?id=106127 The Appellate Tribunal CEGAT, Bangalore held that empty cartons/boxes/drums/packing materials cleared after emptying modvatable inputs and raw materials are not chargeable to Central Excise duty. The decision was based on previous rulings, including one upheld by the Supreme Court. The appeal filed by the department was dismissed. en-us Wed, 30 Jan 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106127 The Appellate Tribunal CEGAT, Bangalore held that empty cartons/boxes/drums/packing materials cleared after emptying modvatable inputs and raw materials are not chargeable to Central Excise duty. The decision was based on previous rulings, including one upheld by the Supreme Court. The appeal filed by the department was dismissed. Case-Laws Central Excise Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106127