1999 (10) TMI 537

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.... Appellant. S/Shri B.N. Gururajan and K.S. Ravishankar, Advocates, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - These reference applications filed by the revenue arise from Final Order Nos. 1566-1569/98, dated 12-8-1998, [1998 (104) E.L.T. 807 (T)] by which the order of the Collector of Central Excise, Bangalore was set aside on the ground that the issue was covered by the....

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.... the judgment held that the appellants are not required to reverse the Modvat credit on the duty paid empty drums in view of the judgment noted above. 2. Heard both sides in the matter. 3. The learned counsel has taken a preliminary objection that the issue before the Tribunal besides the modvatability was also with regard to dutiability and classification of empty drums. It is his....

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.... only as to whether the empty drum/barrel could be treated as scrap at the time of removal from the factory, since the value of barrels is included in the assessable value of the inputs and whether duty is payable on such packing material under Rule 57F(4). She submits that the issue pertains to only Modvatability and there is no question of excisability or dutiability. She submits that indeed the....