Payment on duty on waste package / containers used for packaging Modvatable inputs when cleared from the factory of manufacturer availing Modvat Credit

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....f manufacturer availing Modvat Credit - regarding I am directed to refer to Circular No. 449/15/99-CX dated 23.2.99 on the subject mentioned above. It was clarified vide the above mentioned circular that duty should not be demanded on waste packages/containers used for packaging modvatable inputs when cleared from the factory of manufacturer availing modvat credit following the CEGAT order in cas....