https://www.taxtmi.com/caselaws?id=110849 Excise duty was held not payable on used empty containers of modvatable inputs cleared from the factory, and no reversal of credit was required on such waste packages or containers used for packing inputs on which credit had been taken. The Tribunal noted that the issue had already been settled by earlier Tribunal and Supreme Court proceedings, and the Board circular also clarified that no duty liability arose on clearance of these containers. In light of this settled position, the demand could not be sustained and the matter was decided in favour of the assessee. en-us Thu, 22 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110849 Excise duty was held not payable on used empty containers of modvatable inputs cleared from the factory, and no reversal of credit was required on such waste packages or containers used for packing inputs on which credit had been taken. The Tribunal noted that the issue had already been settled by earlier Tribunal and Supreme Court proceedings, and the Board circular also clarified that no duty liability arose on clearance of these containers. In light of this settled position, the demand could not be sustained and the matter was decided in favour of the assessee. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110849