2003 (10) TMI 642

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....dent JUDGEMENT The appellants are engaged in the process of re-packing ofElmoluft 1A on behalf of Schenectady Beck India Ltd. They recived thedrug in bulk packs from Dr. Beck and Co. (I) Ltd. and repacked theminto small marketable packages. They paid Central Excise duty on therepackaged goods. They also took credit of the duty paid on the bulkdrug received by them. That activity of repacking....

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.... of duty onthe repackaged goods was made by the appellants and accepted by theRevenue. In such a case, it was not open to the Revenue to denycredit on inputs. It is also submitted that in any event, the creditcould not have been denied while simultaneously retaining the dutypaid. It is the appellant's submission that the finding, that theiractivity did not amount to manufacture, apply as much ....