Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit on these Structural Components, reg-

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....ntral Board of Excise and Customs   New Delhi the 18^th May 2012 To   All Chief Commissioner of Central Excise and Customs All Chief Commissioner of Central Excise All Director Generals   Sir/ Madam   Sub: Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit on these Structural Components, ....

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....e on structural components used for the support of the Capital Goods. 3.         The circular dated 2^nd April 2012 was issued in the context of a dispute as to whether certain structural components were to be treated as boiler parts or as goods for making structures to support the boilers.  Whether a particular structural component is a part of the ....