Reiteration that no duty is payable on waster packages/containers used for packaging modvatable inputs when cleared from the factory of the manufacturer availing modvat credit

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....cleared from the factory of manufacturer availing Modvat Credit - Regarding. References have been received from the field formations regarding doubts on the dutiability of waste packages/containers used for packaging Modvatable inputs when cleared from the factory of manufacturer availing Modvat Credit. The doubt arose in view of conflicting judgments of CEGAT rendered in the case of M/s. West Co....