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TMI Blog2008 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... g the process of packing lubricants? (b) Whether, in the facts and circumstances of the case, the Tribunal is justified in confirming the order of the appellate authority setting aside the demand of duty, interest and penalty despite the fact that Modvatable inputs of which Cenvat/Modvat credit was availed of were not used in or in relation to manufacture of final product and were disposed of as waste and scrap after charging the cost of such material without payment of central excise duty? 2. Heard learned counsel for the appellant. It was submitted that respondent-assessee is engaged in manufacture of automobile and industrial lubricants. For the purposes of packing the final manufactured product, namely, lu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the case before the Apex Court was in relation to empty barrels of inputs received and was not in relation to empty containers in which finished product was required to be filled up and cleared. The learned counsel, therefore, urged that the impugned order of Tribunal gave rise to a substantial question of law. 3. Having heard the learned counsel, it is not possible to hold that the impugned order of Tribunal suffers from any legal infirmity so as to warrant interference. The Tribunal has confirmed the findings recoded by Commissioner (Appeals), who recorded as under : "Further, either from the SCN or from the impugned OIO, it is not cleared as to whether the plastic container purchased for filling/packing of finished goods were fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packing material; (a) sale of empty barrels (in which inputs were received), (b) sale of mutilated HDPE containers and (c) sale of poly-bags (in which packing materials were received). It is an accepted position that insofar as Item Nos. (a) and (c ) are concerned, the ratio of the Apex Court decision would squarely govern the said items and the learned counsel was not in a position to dispute the same. Therefore, it becomes clear that any packing material like barrels or poly-bags in which duty paid goods are received, whether by way of inputs or by way of packing material for finished products, on disposal of such material an assessee is not required to either reverse the Modvat/Cenvat credits or pay duty on such items. Thus, there can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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