1998 (7) TMI 277

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....ts. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in the appeal the Collector (Appeals) overruling the finding of the Assistant Collector has held that "Saggars" are inputs which are used in relation to manufacture of glazed tiles and that, therefore, permission under Rule 57F(2) is required for removing bauxite and other items from the premises of the assessee without paymen....

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.... that they are used in relation to the manufacture and they are capable of use two or three times. 4. Now the fact that something cannot be used more than once or twice make necessary it an input which it may suggest it may not be. This part alone is not enough to say that it is not an excluded input. An example is the significance of the fact that Notification 221/86 exempts Saggars from du....