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2017 (3) TMI 709 - AT - Central ExciseClandestine removal - waste - clearances of waste and empty tins without payment of duty - demand - Held that: - As the appellant is clearing the packing material of inputs and the said issue has already been settled in favor of the appellant by the decision of the Hon’ble Apex Court 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 - on the said scrap duty is payable or not is as required to be examined by the adjudicating authority. As the said issues have not been examined by the adjudicating authority while passing the impugned order, therefore the same needs examination at the end of the adjudicating authority - appeal allowed by way of remand.
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