Cenvat credit admissibility clarified: boiler parts qualify, foundation or support structure components do not, assessed case by case. Clarification addresses classification of boiler structural components and the permissibility of Cenvat Credit. Components that are functionally parts of the boiler are classifiable as boiler parts and eligible for Cenvat Credit, while components used for laying foundations or making supporting structures for capital goods are excluded. Whether an item is a boiler part or a support component is a question of fact to be decided case by case by reference to its nature and use under existing legal provisions and judicial pronouncements.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit admissibility clarified: boiler parts qualify, foundation or support structure components do not, assessed case by case.
Clarification addresses classification of boiler structural components and the permissibility of Cenvat Credit. Components that are functionally parts of the boiler are classifiable as boiler parts and eligible for Cenvat Credit, while components used for laying foundations or making supporting structures for capital goods are excluded. Whether an item is a boiler part or a support component is a question of fact to be decided case by case by reference to its nature and use under existing legal provisions and judicial pronouncements.
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