Clarification regarding classification of structural components of Boiler and admissibility of CENVAT credit on these structural components – reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... All Chief Commissioners of Central Excise & Customs, All Chief Commissioners of Central Excise, All Directors Generals Sir/Madam, Subject : Clarification regarding classification of structural components of Boiler and admissibility of CENVAT credit on these structural components - reg. Reference has been received from Trade seeking clarification regarding classification of structural parts....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on Plant, Boiler Feed Water System, Boiler Tubes, Boiler Drums, Super Heat System, Flue Gases Treatment System and Ash Handling System etc. All these Systems work in tandem to make a modern Boiler. These Systems comprise of many parts including structural components which are essentially the part of Boiler by way of technical specifications. As per Section Note 4 to the Section XVI of the First Sc....