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CENVAT credit eligibility clarified for boiler components: bona fide boiler parts allowed, foundation/support structure components excluded. Components that are genuinely parts of a boiler are classifiable as boiler parts and eligible for CENVAT Credit, while structural components used for laying foundations or making structures to support capital goods/boilers are not admissible; the determination is fact-specific and must follow existing legal provisions and judicial precedents.
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CENVAT credit eligibility clarified for boiler components: bona fide boiler parts allowed, foundation/support structure components excluded.
Components that are genuinely parts of a boiler are classifiable as boiler parts and eligible for CENVAT Credit, while structural components used for laying foundations or making structures to support capital goods/boilers are not admissible; the determination is fact-specific and must follow existing legal provisions and judicial precedents.
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