9911796707
TMI Blog2007 (12) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ness) could not be treated to be a waste arising out of processing of the inputs for which credit has been taken - No duty leviable on impugned containers (in which goods were received back), which were cleared from factory as waste & scrap - E/1188/2007 - A/896/2007-WZB/C-II/(EB), - Dated:- 6-12-2007 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) [Order per : M.V. Ravin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal by the revenue. 4. It is the submission of the ld. SDR that the credit which has been availed by the appellants on their own products and subsequent clearance of the empty tin and barrels indicated that they have to pay duty on the said waste and scrap. It is his submission that the waste and scrap of empty containers of aluminium/MS/Tins are as a result of manufacture by the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by them on payment of duty but was rejected by their purchaser due to technical defects or problems. When the respondents received the rejected final products back into their factory premises, they have availed the benefit of the provisions of Rule 16 of the Central Excise Rules, 2002, which mandates that the assessee can avail the credit of the duty paid on such finished goods and clear the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been taken - No duty leviable on such drums/barrels/containers cleared from factory - Rule 57F of erstwhile Central Excise Rules, 1944 not applicable". 8. It can be seen that the issue is now squarely settled in favour of the respondent. We also find strong force in the contention of the id. Counsel that the Tribunal in the case of Perfect Circle Victor . (supra) has in an identical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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