https://www.taxtmi.com/caselaws?id=344096 Structural components fabricated at site for use in boiler erection were held to be parts of the boiler system where they functioned as integral components, so their classification was not displaced merely because fabrication occurred at site. The exclusion applicable to foundation or support structures did not apply in the same manner once the goods were found to form part of the boiler upon erection. The reclassification under Chapter 73 and the resulting denial of Cenvat credit were therefore unsustainable, and credit on the disputed items was held admissible. en-us Fri, 28 Apr 2017 00:00:00 +0530 Thu, 08 Jun 2017 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344096 Structural components fabricated at site for use in boiler erection were held to be parts of the boiler system where they functioned as integral components, so their classification was not displaced merely because fabrication occurred at site. The exclusion applicable to foundation or support structures did not apply in the same manner once the goods were found to form part of the boiler upon erection. The reclassification under Chapter 73 and the resulting denial of Cenvat credit were therefore unsustainable, and credit on the disputed items was held admissible. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344096