Excise Duty on Scrap of packing Materials

Sr Executive (Excise & Accounts)

Plz advice me,

Can we charge Excise Duty on Scrap -of Packing Materials ( Empty Container / MS Drum ),

Pls give me proper advice, with notification reference



Ajay Raghatate


Dear Mr. Ajay,


Since the scrap of packing material does not arise out of activity of manufacture, no excise duty is payable on clearance of such scrap. The question is whether credit on packing material has to be reversed. There is a judgement where the credit of packing material has been allowed.



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