Classification of boiler structural components as parts of boiler secures CENVAT credit under Rule 2(k)(iii). Structural components that are essential to a Boiler System are classifiable as parts of Boiler and thus qualify as inputs for CENVAT credit; the exclusion for goods used to lay foundations or make structures for support of capital goods does not apply where the components form an integral part of the Boiler rather than mere external supports.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of boiler structural components as parts of boiler secures CENVAT credit under Rule 2(k)(iii).
Structural components that are essential to a Boiler System are classifiable as parts of Boiler and thus qualify as inputs for CENVAT credit; the exclusion for goods used to lay foundations or make structures for support of capital goods does not apply where the components form an integral part of the Boiler rather than mere external supports.
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