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<h1>Printing Ink Considered Eligible Input for Polythene Bags Manufacturing</h1> The Appellate Tribunal CEGAT, Mumbai upheld that printing ink is an eligible input for manufacturing polythene bags with user buyer names printed on them. ... Modvat The Appellate Tribunal CEGAT, Mumbai upheld that printing ink is an eligible input for manufacturing polythene bags with user buyer names printed on them. The Tribunal referred to previous judgments and dismissed the revenue's appeals, as no case law was presented in their favor.