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

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.... 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, reg- References have been received from the field formations seeking clarification in respect of the Circular No 964/07/2012....

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....ing structures to support the boilers. Whether a particular structural component is a part of the Boiler or a component to make structure for supporting the Boiler is a question of facts and needs to be examined on a case to case basis, depending on the nature and use of the said structural component as per the existing legal provisions and judicial pronouncements on the subject. 4. As clearly st....