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2018 (11) TMI 1018 - AT - Central Excise100% EOU - levy of excise duty - clearance of Plastic used packing material wherein they received input - Held that:- Identical issue decided in the case of M/S NOVODIGM LTD, RUBAMIN LABORATORIES LTD VERSUS C.C.E. & S.T., VADODARA-I [2018 (8) TMI 355 - CESTAT AHMEDABAD], where it was held that as per the nature of the packing material there is no doubt that the said plastic drums are durable and re-useable, therefore the clearance of such empty drum liable for payment of duty as per N/N. 22/2003-CE dated 31.03.2003 and 52/2003-CUS dated 31.03.2003 - demand upheld - appeal dismissed - decided against assessee.
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