Gas cylinders and Drums

Hi all,

What kind of Material type would be for empty anf full cylinders and luricant drums.

At PO, what are the items to be included for procurement.

During Goods issue, what are the items to issued?.

Also i have requirement that, i should get a report saying that particular department is suppose to return this no empty cylinders and drums. Issue may be in last financial year, But how to get the empties back in the current financial year.

Thanks.