Excise duty on goods leaving service staions

Dear Sir/Ma'am,

Our company buys electronic goods from different manufacturing companies & sells them under its own brand. It does not pay the excise duty in repect of those manufactured goods. Thereafter, when the goods are returned back as defective goods they are sent to a service centre owned by our own company where they are repaired & sent back to the dealers for selling them back in the market. In this respect kindly explain to me that :-

• Will we be liable to pay excise duty on those goods which leaves inside our service station after being rectified ?

• Can we take CENVAT credit in respect of those electrical products which comes inside our service station ?

Regards,

Sagnik Sanyal