1999 (2) TMI 238

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..... Mondal, for the Respondents. [Order]. - These three appeals arise out of the same common order and are therefore being disposed of in this common order. 2. The assessees in this case were engaged in the manufacture of polythene bags. The name of the user buyer was printed upon these bags. The assessees had claimed printing ink as an eligible input. The Assistant Collector accepted ....

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....mposites judgment, the Tribunal had taken into account the judgments relied upon by the revenue and had distinguished them. In the Multilayer Composites judgment, printing ink was held to be an eligible input. Shri Mondal also refers to the Single Member judgment in the case of Brooke Bond Lipton India Ltd. [1996 (84) E.L.T. 293] in which in exactly identical circumstances, the Tribunal held that ....