https://www.taxtmi.com/forum/issue?id=1687 Applicability of excise duty on drums received with inputs hinges on classification: one view requires charging duty on clearance as scrap where duty was earlier included in assessable value and Cenvat taken; the contrary view holds that excise applies only to manufactured goods and that empty packing drums cleared as scrap are not liable to excise, affecting assessable value treatment and Cenvat adjustment. en-us Fri, 08 Jan 2010 10:52:51 +0530 Thu, 23 Jan 2025 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1687 Applicability of excise duty on drums received with inputs hinges on classification: one view requires charging duty on clearance as scrap where duty was earlier included in assessable value and Cenvat taken; the contrary view holds that excise applies only to manufactured goods and that empty packing drums cleared as scrap are not liable to excise, affecting assessable value treatment and Cenvat adjustment. Discussion-Forum Central Excise Fri, 08 Jan 2010 10:52:51 +0530 https://www.taxtmi.com/forum/issue?id=1687