TMI Blog2003 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of the CEGAT and as it is admitted by this Court, it has been decided by the Board to withdraw the Circular dated 23rd July, 1999. It appears that while issuing the circular dated 19th July, 1999, the concerned authority has not applied its mind to the ratio laid down by the CEGAT in IOL's case (1992 (5) TMI 131 - CEGAT, BOMBAY) wherein it has been pointed out that there is no sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the duty is payable on the empty drums/containers in which calcium carbide is received by respondent and availed Modvat credit on the said input at the time of clearance from factory ? 2.On these aspects, the CEGAT relied upon an earlier judgment rendered in IOL v. Collector of Central Excise [1993 (68) E.L.T. 624] in which the CEGAT, West Regional Bench at Mumbai negatived the contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued a circular dated 5th September, 1996, inter alia, stating as under :- The matter has been examined, container cannot be treated as inputs. Credit taken under Modvat is with reference to the duty on inputs and not on the containers, notwithstanding the fact that the value of the inputs may include the value of containers and the duty on the inputs may be on ad valorem basis. It is, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it is admitted by this Court, it has been decided by the Board to withdraw the Circular dated 23rd July, 1999. It appears that while issuing the circular dated 19th July, 1999, the concerned authority has not applied its mind to the ratio laid down by the CEGAT in OIL's case (supra) wherein it has been pointed out that there is no specific provision under the Rules considering such barrels/dru ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
