2000 (12) TMI 687 - AT - Central Excise

Summary

The appeal addressed whether duty is chargeable on drums and cans sold as waste and scrap by M/s. Hindustan Lever Ltd. The Departmental Representative argued duty should be paid, citing Rule 57F(1) and (4). The Advocate for the respondent argued that previous Tribunal decisions support no duty on drums and cans as they are not waste arising from processing. The Tribunal rejected the appeal, stating drums are not inputs and do not attract duty as per Rule 57F(4).