https://www.taxtmi.com/caselaws?id=340206 Packing materials received with inputs and later cleared as such were treated as not liable to central excise duty, following the settled position in West Coast Industrial Gases Ltd. and the CBEC circular dated 6.6.2003. The Tribunal held that no duty was payable on such clearances. The appeal succeeded to that extent, while issues concerning converted drums, captive consumption, applicability of Notification No. 67/95-CE, and duty on scrap were remanded for fresh examination. en-us Mon, 17 Oct 2016 00:00:00 +0530 Fri, 17 Mar 2017 11:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340206 Packing materials received with inputs and later cleared as such were treated as not liable to central excise duty, following the settled position in West Coast Industrial Gases Ltd. and the CBEC circular dated 6.6.2003. The Tribunal held that no duty was payable on such clearances. The appeal succeeded to that extent, while issues concerning converted drums, captive consumption, applicability of Notification No. 67/95-CE, and duty on scrap were remanded for fresh examination. Case-Laws Central Excise Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340206