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Is Excise duty leived on sale of Scraped empty HDPE Drums

This query is : Resolved 

10 January 2009 Good morng sir,
I have a query relating excise(i.e)
Is excise duty leived on sale of scraped HDPE,Fibre MS cut drums,because while purchase of this Drums we take Input credit on this drums.
Is my contention correct?
If not then,Pls suggest me with some relevant notification or any case relating the above Query.

10 January 2009 12

10 January 2009 Yes. Excise duty is payable. As cenvat credit has been taken on drums, duty is payable.
However, duty is not payable on empty drums.


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