https://www.taxtmi.com/circulars?id=61650 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. en-us Wed, 20 Nov 2013 00:00:00 +0530 Mon, 01 Jul 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61650 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. Circulars Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61650