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

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.... & Customs   New Delhi, dated  2^nd April, 2012   To   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 structu....

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....ital goods can function. 2          The matter has been examined in the Board. The Boilers are a combination of various systems such as Coal Handling System, Coal Feeding System, Draft Air System, Demineralization Plant, Boiler Feed Water System, Boiler Tubes, Boiler Drums, Super Heat System, Flue Gases Treatment System and Ash Handling System etc. A....

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....d that those structural components which are to be used essentially as a part of Boiler System would be classifiable as parts of Boiler only under Heading 8402 of the Tariff.  It is further clarified that since these structural components are nothing but the parts and accessories of the Boiler, they would be covered by the definition of inputs under Rule 2(k)(iii) of the CENVAT Credit rules, ....