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    <title>Reiteration that no duty is payable on waster packages/containers used for packaging modvatable inputs when cleared from the factory of the manufacturer availing modvat credit</title>
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    <description>The Board directs that excise duty shall not be demanded on waste packages/containers used for packaging Modvatable inputs when cleared from the factory of a manufacturer availing Modvat credit, instructing field formations to follow tribunal decisions supporting non-dutiability and aligning this position with earlier Board circular guidance.</description>
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      <description>The Board directs that excise duty shall not be demanded on waste packages/containers used for packaging Modvatable inputs when cleared from the factory of a manufacturer availing Modvat credit, instructing field formations to follow tribunal decisions supporting non-dutiability and aligning this position with earlier Board circular guidance.</description>
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