2002 (7) TMI 701

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. The short point involved in the present appeal is as to whether M.S. Drums, HDPE Drums, Jerry cans etc., in which the appellants are receiving modvatable inputs are required to be cleared on payment of duty after emptying the inputs contained therein. It is seen that the Commissioner (Appeals) while allowing the appeal filed by th .....

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