2002 (7) TMI 701 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that M.S. Drums, HDPE Drums, Jerry cans, etc., containing modvatable inputs are not required to be cleared on payment of duty after emptying the inputs. The Tribunal's decisions must be followed until set aside by a Higher Appellate Forum. The Revenue's appeal was rejected.