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of <h1>CEGAT Decides on Classification of Capital Goods under Central Excise Rules</h1> The Appellate Tribunal CEGAT, Bangalore held that items 'b to p' qualify as capital goods under Rule 57Q of the Central Excise Rules, with the exception ... Modvat/Cenvat - Component parts of capital goods The Appellate Tribunal CEGAT, Bangalore ruled that items 'b to p' are eligible capital goods under Rule 57Q of the Central Excise Rules, except for 'PLTS Plain Plates' which can be treated as an input for Modvat credit under Rule 57A.
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