https://www.taxtmi.com/caselaws?id=119327 Repacking and relabelling of returned goods did not result in a new and distinct commodity, so the duty demand was not justified. Although the Chapter Note to Chapter 29 treated repacking and relabelling as manufacture, the Tribunal accepted that the practical effect of demanding the enhanced duty would be to allow the original suppliers a higher Modvat credit than the duty actually suffered. It found that the Department was not prejudiced at the stage of original supply and upheld the order setting aside the demand. en-us Fri, 02 Sep 2005 00:00:00 +0530 Tue, 10 Jul 2012 13:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119327 Repacking and relabelling of returned goods did not result in a new and distinct commodity, so the duty demand was not justified. Although the Chapter Note to Chapter 29 treated repacking and relabelling as manufacture, the Tribunal accepted that the practical effect of demanding the enhanced duty would be to allow the original suppliers a higher Modvat credit than the duty actually suffered. It found that the Department was not prejudiced at the stage of original supply and upheld the order setting aside the demand. Case-Laws Central Excise Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119327