https://www.taxtmi.com/caselaws?id=103930 Repacking from bulk packs was treated as manufacture under the relevant tariff note, and the text states that duty demanded on such repacked goods should be re-quantified after allowing Modvat credit on eligible inputs, thereby reducing the net liability. It also states that where repacking and reprocessing were carried out within a factory already registered with Central Excise and the area was disclosed in the approved plan, a separate registration was unnecessary, so denial of Modvat credit on that ground was not justified. The corresponding duty demand and penalty based on absence of separate registration were set aside. en-us Mon, 21 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103930 Repacking from bulk packs was treated as manufacture under the relevant tariff note, and the text states that duty demanded on such repacked goods should be re-quantified after allowing Modvat credit on eligible inputs, thereby reducing the net liability. It also states that where repacking and reprocessing were carried out within a factory already registered with Central Excise and the area was disclosed in the approved plan, a separate registration was unnecessary, so denial of Modvat credit on that ground was not justified. The corresponding duty demand and penalty based on absence of separate registration were set aside. Case-Laws Central Excise Mon, 21 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103930