1998 (7) TMI 277 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that "Saggars" used in manufacturing glazed tiles may not necessarily be considered inputs requiring permission under Rule 57F(2). The Collector's decision was set aside as it lacked explanation on why "Saggars" were treated as inputs. The appeal was allowed, and the Commissioner was directed to reconsider the case according to law.