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<h1>Appellate Tribunal overturns Collector's decision on 'Saggars' classification under Rule 57F(2).</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, RAJKOT Versus DECORA CERAMICS P. LTD.</h3> The Appellate Tribunal CEGAT, Mumbai set aside the Collector's decision regarding the classification of 'Saggars' as inputs for manufacturing glazed tiles ... Modvat - Inputs 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.