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of <h1>Appellate Tribunal rules no duty on printing ink captively used for catalytic agent production</h1> <h3>CREST INKS & COATINGS (P) LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-III</h3> CREST INKS & COATINGS (P) LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-III - 2001 (136) E.L.T. 209 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants engaged in manufacturing printing ink and catalytic agent, stating that no duty is leviable on printing ink consumed captively for catalytic agent production. The tribunal also found that the Modvat credit was rightly utilized for duty payment on the final product, clearing the appellants of duty demand. The impugned order was set aside, and the appeal was allowed.
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