Excise duty on goods leaving service staions

1. good brought out and sold in market...........( assumed that you matain stock inventory)

2. goods returned back as defective, and transferred to service centre ( its reversal of sale and then transfer of stock to service centre)

3. as the service centre is just servicing the goods, and not making or assembling the same, ED is not applicalble on frist sight . 

4. you have to co-relate the stock book with service centre stocks.

5. resonable period should be considered for bringing back such defective goods, as say if a switch has lifespan of 1 year and after completion of 6 months its brought to service centre, then it might be taken as new manufacture, coz half the life of switch was over, and fresh switch will carry fresh 1 year life. 

branding of goods amounts to manufacture, but unless the same is put with details, comments can not be proper. 

put your more details, to get more focused reply.