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2008 (11) TMI 414 - GUJARAT HIGH COURTModvat credit - Assessee is engaged in manufacture of automobile and industrial lubricants. For the purposes of packing the final manufactured product, namely, lubricant oil, respondent-assessee had purchased plastic containers and availed Modvat Credit for the same - The containers got damaged during the process of packing and become unusable for packing the lubricants - Held 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 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.
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