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<h1>CEGAT grants Stay Petition for Modvat credit on Slag Pots, deeming them capital goods under Rule 57Q.</h1> <h3>TITAGARH INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-III</h3> TITAGARH INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-III - 1999 (112) E.L.T. 1068 (Tribunal) The Appellate Tribunal CEGAT, CALCUTTA allowed the Stay Petition unconditionally for Modvat credit disallowed on Slag Pots, considering them as capital goods under Rule 57Q. The Slag Pots play an active role in the manufacturing process, similar to dust-collection bags previously considered as capital goods.