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of <h1>Appellate Authority Deems Machine Capital Goods under Rule 57Q, Sets Aside Impugned Order</h1> The appellate authority determined that the machine used for embossing serial numbers on textile machinery parts qualified as capital goods under Rule ... Modvat - Capital goods The case involved the determination of whether a machine used for embossing serial numbers on textile machinery parts could be considered as capital goods under Rule 57Q. The appellate authority concluded that the machine qualified as capital goods as it was used in the processing of textile machinery parts. The impugned order was set aside, and the appeal was allowed with consequential relief.
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