Central Excise – Payment of duty on waste package/containers used for packing Modvatable inputs when cleared from the factory of the manufacturer availing Modvat/CENVAT credit

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..... m the factory of the manufacturer availing Modvat/CENVAT credit I am directed to refer to Board's Circular No. 470/36/99-CX dated 19.7.99 on the above subject whereby the field formations were informed that the Department's appeal against the CEGAT order in case of M/s. West Coast Industrial Gases Ltd. Vs. Commissioner of Central Excise has been admitted by the Supreme Court, Accordingly, they .....

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..... cleared from the factory of the manufacturer availing Modvat/CENVAT credit. Consequently, Circular No. 470/36/99-CX dated 19.7.99 may be treated as withdrawn. Pending cases if any, may be decided accordingly. 4. Trade and field formations may please be informed suitably. F. No. 267/135/96-CX.8 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - t .....

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