ORDER
Archana Wadhwa, Member (J)
1. The short point involved in the present appeal is as to whether M.S. Drums, HDPE Drums, Jerry cans etc., in which the appellants are receiving modvatable inputs are required to be cleared on payment of duty after emptying the inputs contained therein. It is seen that the Commissioner (Appeals) while allowing the appeal filed by the respondents has relied upon the earlier decision of the Tribunal in the case of Castrol India Ltd, v. CCE -1998 (99) E.L.T. 234 (Tribunal), West Coast Industries Ltd. v. CCE – 1998 (104) E.L.T. 478 (T) Coromondel Prodorite – 1998 (103) E.L.T. 458 as also on the decision of the Tribunal in the case of Wipro Ltd. v. CCE – 2000 (117) E.L.T. 713 (Tribunal). The Revenue in their memo of appeal have only contended that the said decision have not been accepted by Department and Civil appeals have been reportedly filed before the Hon’ble Supreme Court and the same stands admitted. However, it is not the Revenue’s contention that the Hon’ble Supreme Court has granted stay of operation of the decisions relied upon by the Commissioner (Appeals). As such, we are of the view that the Tribunal’s decisions holding the field are required to be followed till the same are set aside by the Higher Appellate Forum. As such, we do not find any merits in the Revenue’s appeal and reject the same.