Empty Packaging Drums of Cenvat Input are ‘Non-Excisable Goods’: CESTAT quashes Excise Duty Demand [Read Order]

By Taxscan Team - On July 7, 2022 7:56 am - 2 mins read
Packaging Drums - Cenvatable Input - Non-Excisable Goods - CESTAT - Excise Duty Demand - Taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has quashed a demand for excise duty holding that the empty packaging drums of cenvatable input are “non-excisable goods” for the purpose of the Excise law. The issue before Mr. Ramesh Nair (Judicial Member) was that whether the appellant is required to…

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