2008 (8) TMI 355

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..... proper re-packing. No other activity was undertaken. The appellant neither took Cenvat credit on the goods nor paid any duty or reverse the credit at the time of their reprocessing. - I find that in this case the goods had not been cleared to any other buyer. The goods were only returned from the appellants’ own depots. I agree with the learned Advocate’s point that there is no Revenue’s implica .....

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..... sturbed and there was a need for repacking of the goods. Hence, under the appellants' own invoice, the goods were returned to the factory only for proper re-packing. No other activity was undertaken. The appellant neither took Cenvat credit on the goods nor paid any duty or reverse the credit at the time of their reprocessing. The audit party visited the unit and made a remark that the procedure p .....

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