2000 (12) TMI 687

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....[Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal is whether any duty is chargeable on Drums and Cans in which the inputs are received by M/s. Hindustan Lever Ltd. and the same are sold as waste and scrap. 2. Shri M.M. Dube, learned Departmental Representative, submitted that under Rule 57F(1), if, the inputs are cleared as such, the assessee has to discharge....

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.... the decision in the case of I.O.L. Limited v. Collector of Central Excise, reported in 1993 (68) E.L.T. 624 (Tribunal) and Supra Alloys & Allied Products Pvt. Ltd. v. C.C.E., Bangalore, reported in 1998 (104) E.L.T. 807 (Tribunal) and Castrol India Ltd. v. Commissioner of Central Excise, Mumbai, reported in 1998 (99) E.L.T. 234 (Tribunal). He finally mentioned that the decision in the case of Wes....