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<h1>CEGAT Appellate Tribunal rules on categorization of capital goods under Rule 57Q, favoring the appellant</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the categorization of certain items as capital goods under Rule 57Q, ... Modvat on capital goods The judgment by the Appellate Tribunal CEGAT, New Delhi dealt with the categorization of certain items as capital goods under Rule 57Q. The Tribunal referred to a previous case involving similar items and concluded in favor of the appellant, allowing the appeal and granting consequential relief.