Comcat.dll is a system dll that hosts COM's Component Categories Manager - see the-component-categories-manager. If you examine the documentation for the related interfaces you can see that the minimum supported windows client/server versions is Windows 2000.
There should be no need for this dll to be part of your deployment since it should already be present on a target system. And, since COM interfaces are immutable once they are published, you should be able to use the the existing Component Categories manager interfaces on any target system