https://www.taxtmi.com/circulars?id=11575 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. en-us Mon, 02 Apr 2012 00:00:00 +0530 Tue, 03 Apr 2012 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11575 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. Circulars Central Excise Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11575