https://www.taxtmi.com/caselaws?id=340041 Cenvat credit on boiler parts supplied in disassembled form was treated as admissible where the goods were manufactured and cleared as components of a complete boiler system and assembled at the recipient's factory. Structural items such as steel angles, channels and similar materials used to fabricate supporting structures were also held eligible when they formed part of the boiler assembly. The classification under Chapter 8402 was accepted for parts of boiler, and the department could not deny credit merely because some items might also fit Chapter 7308. Denial of credit, interest and penalties was therefore not sustainable. en-us Wed, 25 Jan 2017 00:00:00 +0530 Tue, 14 Mar 2017 14:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340041 Cenvat credit on boiler parts supplied in disassembled form was treated as admissible where the goods were manufactured and cleared as components of a complete boiler system and assembled at the recipient's factory. Structural items such as steel angles, channels and similar materials used to fabricate supporting structures were also held eligible when they formed part of the boiler assembly. The classification under Chapter 8402 was accepted for parts of boiler, and the department could not deny credit merely because some items might also fit Chapter 7308. Denial of credit, interest and penalties was therefore not sustainable. Case-Laws Central Excise Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340041