https://www.taxtmi.com/caselaws?id=46581 Empty drums or containers in which inputs are received cannot be treated as waste arising from the manufacturing process for Modvat purposes. As there was no specific charging provision levying duty on such containers, the Tribunal held that Modvat credit was not required to be reversed and duty could not be demanded on their clearance from the factory; the Revenue's appeal failed. en-us Wed, 23 Apr 2003 00:00:00 +0530 Mon, 29 Dec 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46581 Empty drums or containers in which inputs are received cannot be treated as waste arising from the manufacturing process for Modvat purposes. As there was no specific charging provision levying duty on such containers, the Tribunal held that Modvat credit was not required to be reversed and duty could not be demanded on their clearance from the factory; the Revenue's appeal failed. Case-Laws Central Excise Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46581