Printing ink as an eligible input for branding on polythene bags was accepted where earlier Tribunal rulings supported the claim.

Printing ink used to print the buyer's name and brand particulars on polythene bags was treated as an eligible input, because earlier Tribunal decisions had already distinguished the Revenue's cited precedents and accepted printing ink in similar circumstances. The same view had also been applied on identical facts to ink used for printing brand and manufacturer names on bags. In the absence of any contrary authority from the Revenue, that earlier reasoning was followed and the input claim was accepted.

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Issues: Whether printing ink used for printing the buyer's name and brand particulars on polythene bags was an eligible input for the assessee.

Analysis: The Tribunal noted that earlier decisions had already considered and distinguished the precedents relied upon by the Revenue and had held printing ink to be an eligible input in similar circumstances. A further decision in identical facts also supported the view that printing ink used for printing brand name and manufacturer's name on bags qualified as an input. In the absence of any contrary authority cited by the Revenue, the earlier reasoning was followed.

Conclusion: Printing ink was held to be an eligible input, and the Revenue's appeals failed.

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