2009 (3) TMI 761

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....e Appellant. None, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. -  This is the appeal filed by the Revenue. 2. Heard the learned JDR and perused the records. None was present on behalf of the respondents inspite of notice. 3. The respondents are the manufacturer of Gas Compressors falling under Chapter Heading No. 8414 of the Schedule to the Central ....

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....at such empty drums/container can be considered scrap and duty on the same, when cleared from the factory can be demanded at the rate applicable to the scrap. Although said order was recalled vide Miscellaneous order No. 467/98 dt. 6-8-98 [1998 (104) E.L.T. 478 (Tribunal)], but an appeal against the said order is pending for final decision with the Supreme Court. The Board, vide Circular No. 470/3....

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....ppellants were entitled to remove metal drums as scrap after availing Modvat credit without payment of duty under the relevant sub-heading No. 7204.10. Civil Appeal No. 3877-3881 of 1999 filed by the Revenue against this order of the Tribunal has been dismissed by the Hon'ble Supreme Court as reported in Commissioner of Central Excise v. West Coast Industrial Gases Ltd. [2003 (155) E.L.T. 11 (S.C.....