https://www.taxtmi.com/caselaws?id=4045 Returned excisable goods received back under Rule 16 of the Central Excise Rules, 2002 and subjected to further processing amounting to manufacture were treated as inputs for the subsequent process. In that setting, the empty tins and containers used to receive the returned goods were not waste or scrap arising from processing of inputs, so excise duty was not leviable on their clearance. The Tribunal applied the binding Supreme Court ruling and its earlier identical decision and upheld the order in favour of the assessee. en-us Thu, 06 Dec 2007 00:00:00 +0530 Sat, 17 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4045 Returned excisable goods received back under Rule 16 of the Central Excise Rules, 2002 and subjected to further processing amounting to manufacture were treated as inputs for the subsequent process. In that setting, the empty tins and containers used to receive the returned goods were not waste or scrap arising from processing of inputs, so excise duty was not leviable on their clearance. The Tribunal applied the binding Supreme Court ruling and its earlier identical decision and upheld the order in favour of the assessee. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4045