1996 (5) TMI 227

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.... for the Respondent. [Order]. - The appellant is a manufacturer of printing machines. During the period from 1-4-1988 to 31-5-1990 it availed of Modvat credit of duty paid on printing ink. The declaration under Rule 57G for the printing ink was filed on 14-5-1986. Notice was issued in March 1991, proposing recovery of the duty taken by the appellant as Modvat credit on the ink, on the ground....

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....y, that the manufacture of the printing machine is complete before printing machine was taken into use. It is therefore not an input. He also counters the arguments. 4. In Sterilite Industries case this Tribunal has held that oil used for marking some particulars on wooden drums on which telephone cables are woved before being sold, would be an input, as such markings were not only require....