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TMI Blog2017 (3) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of West Coast Industrial Gases Ltd. [2003 (4) TMI 110 - SUPREME COURT OF INDIA] and as per circular dated 6.6.2003, no duty is payable by the assesse - the packing materials of the inputs are not dutiable and hence no duty is payable by the appellant on the packaging materials of the inputs cleared as such. During the course of conversion of bigger drums, certain scrap is generated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audit, it was noticed that the appellant was reflecting sale of Sakki empty tin and scrap in the balance sheet while no excise duty is being paid by the appellant on the sale of these products. The appellant explained that the raw material received in tins. After using the raw material they converted these tins into big drums of 200 litres capacity. It was further revealed that the appellant clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the conversion of bigger drums, they are not paying duty. He submits that the issue has been settled by the Hon ble Supreme Court in the case of West Coast Industrial Gases Ltd.-2003 (155) ELT 11 (SC) and thereafter a circular No.721/37/2003-CX dated 6.6.2003 was issued by the CBEC and as per circular, the appellant is not required to pay duty on the clearances of packing material of inputs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able by the appellant on the packaging materials of the inputs cleared as such. 7. We further find that in some case, the appellant has converted smaller drums into bigger drums for packing the finished goods and the said activity amounts to manufacture. In that circumstance, as the said drums have been captively consumed by the appellant for packing of their finished goods, therefore, the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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