2003 (10) TMI 642

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..... luft 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 was taken asmanufacture and the bulk drug was treated as input and the repackagedd .....

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..... ue. 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 to levy of dutyas to granting modvat credit. The learned counsel has also pointedou .....

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