https://www.taxtmi.com/caselaws?id=107425 Empty M.S. drums, HDPE drums, jerry cans and similar containers used to receive modvatable inputs were not treated as dutiable merely because the inputs had been emptied. The Tribunal noted that earlier decisions on the same issue were still in force, with no indication that they had been stayed or neutralised by the Supreme Court, and therefore those rulings had to be followed until set aside by a higher forum. On that basis, the Revenue's duty demand on the containers was rejected and the Revenue's appeal failed. en-us Thu, 04 Jul 2002 00:00:00 +0530 Thu, 22 Mar 2012 13:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107425 Empty M.S. drums, HDPE drums, jerry cans and similar containers used to receive modvatable inputs were not treated as dutiable merely because the inputs had been emptied. The Tribunal noted that earlier decisions on the same issue were still in force, with no indication that they had been stayed or neutralised by the Supreme Court, and therefore those rulings had to be followed until set aside by a higher forum. On that basis, the Revenue's duty demand on the containers was rejected and the Revenue's appeal failed. Case-Laws Central Excise Thu, 04 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107425