2001 (11) TMI 775

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order (Oral)]. -  This is an appeal filed by Revenue. The Revenue has come in an appeal on the ground that since empty drums/cans are not liable to duty, Modvat credit in respect of such items should be reversed. It was the contention of the party that when the drums/containers are not liable to duty, neither raising duty demand in respect of the item, nor reversing the Modvat credit aris .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... accordingly the department has taken the above decisions referred to by the Counsel to the Supreme Court which are pending. 3. I have carefully considered the matter. I find that the issue involved herein has already been considered by the Tribunal in a series of cases as referred to by the Counsel for the respondents. I also take note of the fact that no stay has been granted by the Suprem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X