https://www.taxtmi.com/caselaws?id=126084 The appeal filed by Revenue regarding the clearance of empty drums/barrels without payment of Central Excise duty was dismissed. The Commissioner (Appeals) decision was upheld, allowing the manufacturers to clear the empty drums/barrels without paying duty. The Supreme Court clarified that no duty could be demanded on containers used for packing inputs when cleared from the factory, based on previous rulings and clarifications. en-us Mon, 16 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 11:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126084 The appeal filed by Revenue regarding the clearance of empty drums/barrels without payment of Central Excise duty was dismissed. The Commissioner (Appeals) decision was upheld, allowing the manufacturers to clear the empty drums/barrels without paying duty. The Supreme Court clarified that no duty could be demanded on containers used for packing inputs when cleared from the factory, based on previous rulings and clarifications. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126084