1999 (10) TMI 537 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai dismissed reference applications by the revenue regarding the dutiability and classification of empty drums, as the issue was covered by a previous judgment and a circular issued by the Board of Central Excise. The Tribunal held that Modvat credit on duty paid empty drums does not need to be reversed, in accordance with the judgment and circular.