2001 (12) TMI 568

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....pondent. [Order (Oral)]. -  This is an appeal filed by the Revenue. The issue relates to the eligibility of Modvat credit relatable to metal containers in which inputs were received by them inasmuch as that after the drums are emptied out, the revenue considers them as scrap in terms of Rule 57F and demands duty on them. 2. When the matter was called, none appeared on behalf of ....

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....l its contents, the resultant empty barrel is not scrap within the meaning of Note 6(a) to Section XVI of the Central Excise Tariff Act, 1985 because barrels do not cease to be barrels after they are once used and can be also used as barrels again. Therefore, such emptied barrels would not be scrap under Rule 57F(4)/57F(5). While coming to this decision, the Tribunal has distinguished the earlier ....