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<h1>Appellate tribunal upholds order on electric motors as integral textile machinery parts</h1> The appellate tribunal upheld the impugned order, dismissing the appeal regarding the admissibility of electric motors as integral parts of textile ... Modvat on capital goods The appellate tribunal upheld the impugned order regarding the admissibility of electric motors as integral parts of textile machinery under Rule 57Q. The appeal was dismissed as the motors were found to be inbuilt components necessary for the operation of the machinery.