2017 (3) TMI 709

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....appellant Shri V. Gupta, AR for the respondent Per: Ashok Jindal The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is engaged in the manufacture of Rosin Turpentine, oil and its derivatives. During the course of audit, it was noticed that the appellant was reflecting sale of Sakki empty tin and scrap in the balance sheet while no exc....

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....ubmits that the appellant has procured the inputs in drums and after using the drums the empty drums or their scrap sold by them and in some cases they converted smaller drums into bigger drums to clear their finished goods in those drums and in case the scrap generated during the conversion of bigger drums, they are not paying duty. He submits that the issue has been settled by the Hon'ble Suprem....

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.... the decision of the Hon'ble Apex Court in the case of West Coast Industrial Gases Ltd. (supra) and as per circular dated 6.6.2003, no duty is payable by the assesse. Therefore, we hold that the packing materials of the inputs are not dutiable and hence no duty is payable by the appellant on the packaging materials of the inputs cleared as such. 7. We further find that in some case, the appella....