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of <h1>Boiler Components Classified Under Heading 8402 Eligible for CENVAT Credit; Foundation Structures Not Eligible.</h1> The circular clarifies the classification of structural components of boilers and the admissibility of CENVAT credit for these components. It reiterates that structural components classified as parts of a boiler fall under heading 8402, making them eligible for CENVAT credit. However, components used for laying foundations or supporting structures for capital goods, including boilers, are not eligible for such credit. The classification depends on the specific use and nature of the components, assessed on a case-by-case basis, in line with existing legal provisions and judicial rulings. This clarification aligns with previous Supreme Court and CES TAT judgments.
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