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<h1>Appeal dismissed as items didn't qualify for Modvat credit under Rule 57Q; 1996 circular not applicable.</h1> The appeal was dismissed as the items in question did not meet the criteria to be considered as 'capital goods' for Modvat credit under Rule 57Q of ... Modvat - Capital goods The appeal involved an amount of Rs. 2,852 and was related to Modvat credit disallowance for 'Heat Tracers' under Rule 57Q of Central Excise Rules. The Board's circular from 1996 was not applicable as the relevant rule was post-1997. The appeal was rejected as the items did not qualify as 'capital goods' for Modvat credit.