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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on CENVAT Credit: Boiler Components Classified Under Heading 8402 as Inputs per Rule 2(k)(iii) CENVAT Rules 2004.</h1> The circular addresses the classification of structural components of boilers and the admissibility of CENVAT credit for these components. It clarifies that structural components integral to boiler systems should be classified under Heading 8402 as parts of the boiler. These components are considered inputs under Rule 2(k)(iii) of the CENVAT Credit Rules, 2004, and are not subject to exclusion as they are not used for foundation or support structures. This clarification aims to resolve issues where CENVAT credit was previously denied by misclassifying these components under Chapter 73. The circular instructs relevant parties to inform trade and industry accordingly.
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