9911796707
TMI Blog2008 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... reverse the Modvat/Cenvat credits or pay duty on such items - Thus, there can be no difference when empty containers, which have become unfit for the purpose for which the containers were purchased, are disposed of as scrap and waste - in absence of any error in the concurrent findings, the impugned order of Tribunal does not give rise to any question of law - Hence, the appeal is accordingly dismissed. - 1657 of 2007 - - - Dated:- 27-11-2008 - D.A. Mehta and Abhilasha Kumari, JJ. REPRESENTED BY : Shri Harin P. Raval, for the Appellant. Shri Paresh V. Sheth, for the Respondent. [Order per : D.A. Mehta, J.]. - Appellant Revenue has proposed the following two questions : (a) Whether, in the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as leviable on the clearance of such waste and scrap and thus respondent-assessee rendered itself liable. That after issuing show cause notice, an order was made to recover duty along with interest and penalty under different provisions as stated in order in original. For this purpose, reliance was placed by the authority on erstwhile Rule 57-A of the Central Excise Rules, 1944. The learned counsel, therefore, submitted that in the aforesaid fact situation, both Commissioner (Appeals) and the Tribunal had erred in coming to the conclusion that the assessee was not required to either reverse the credit or pay duty on such containers sold as waste and scrap. That the reliance on Apex Court decision by both the authorities in the case of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the appellant, in his finding. Therefore, the appellant is not required to reverse the credit in respect of the plastic containers. This position is also covered by Rule 57D(1) of Central Excise Rules, 1944. Rule 57D of Central Excise Rules, 1944 read as under : I find that the case of the appellant clearly falls under this provisions as during the course of filing of lubricant some containers damaged thus resulted waste, refuse and therefore should be treated as waste arise during he manufacture of final product. 4. Thus the undisputed fact, as recorded both by Commissioner (Appeals) and the Tribunal, is that the containers got damaged during the process of packing and become unusable for packing the lubricants. The only cours ..... X X X X Extracts X X X X X X X X Extracts X X X X
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