VERA LABORATORIES LIMITED Vs. CCE

JUDGEMENT

(1.) The issue relates to payment of duty on the following items: (a) M.S. Drums and Scrap : Rs. 1,40,005.85 (b) Plastic Drums and Scrap : Rs. 1,02,912.60 (c) Duty on samples : Rs. 54,513.00 (d) Duty on alleged shortage of Inputs : Rs. 14,994.00 Total Rs. 3,12,425.45

(2.) It was submitted on behalf of the party that no duty is payable on waste packages/containers in which modvatable inputs were received when such waste packages were cleared from the factory as per Board's circular No. 721/37/2003 -CX dated 6th June, 2003.

(3.) Shri L. Narasimha Murthy, learned JDR, appearing for Revenue, fairly conceded that no duty is payable in respect of the first two items, in view of the Circular referred to above.