CENVAT Credit Granted for Boilers and Supporting Structures Materials Under Chapter 73 as Capital Goods.

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....CENVAT credit - entire boiler which is undoubtedly capital goods - Even goods such as angles, channels, sections, etc. which are classifiable under chapter 73 and are used for fabrication in the factory for manufacture of supporting structures which ultimately become part of the boiler would also be eligible for Cenvat Credit - AT....