2003 (4) TMI 110

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..... oms Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the "CEGAT"), South Zonal Bench at Madras, the Revenue has preferred this appeal. The questions which require consideration are : - (1) Whether or not the Modvat credit in respect of metal containers are required to be reversed, if the metal container or, packing material in which inputs was received is not used in or i .....

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..... des for taxing of the waste arising out of manufacturing process. The drums/barrels cannot be terms as waste arising out of manufacturing process. 3.In our view, the said reasoning cannot be said to be, in any way, erroneous. There is no specific rule levying duty on such drums/barrels/ containers. 4.On this aspect, learned counsel for the assessee pointed out that the Government of India, Mini .....

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..... as been decided not to demand duty on waste packages/containers used for packaging modvatable inputs when cleared from the factory of the manufacturer availing of Modvat credit and to follow the CEGAT decisions." 6.It is true that after the issuance of the aforesaid circular as appeal was filed before this Court, the third circular was issued on 19th July, 1999 to the effect that as the Departmen .....

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