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of <h1>CEGAT Tribunal: Capacitors for Motors Not Capital Goods</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the claim that capacitors purchased by tube manufacturers qualified as capital goods. The Tribunal held ... Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi rejected the claim that capacitors purchased by tube manufacturers qualified as capital goods. The Commissioner (Appeals) allowed the appeal, but the Tribunal dismissed it, stating that capacitors used in motors cannot be considered capital goods as they are part of the motors providing power to the welding plant.
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