The company at the centre of last weeks horsemeat controversy in Carrick on Suir says it has done nothing wrong.
Work has resumed at the B&F meat plant in the Mill River Business Park.
The facility had its licence withdrawn last week when it was discovered that it had been sending horsemeat labelled as beef to a customer in the Czech Republic through a UK based trader.
Agriculture Minister Simon Coveney said he was “not happy” with B&F Meats but because it had met the standards and criteria laid out under its licence he did not have the power to stop it reopening.
In a statement B&F Meats say they had at all times acted in accordance with the terms of their contract with its UK-based client and its own documented operational procedures.