Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit On these Structural Components

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.... C. No. IV/16/19/2013 Tech DATED 20.11.2013 CENTRAL EXCISE TRADE NOTICE NO. 03/2013 Sub :- Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit On these Structural Components, - Reg. Kind attention is invited to Circular No.966/09/2012-CX dated 18.5.2012 issued vide F.N0. 84/1/2011-cxl dated 18.5.2012 by the CBEC, New Delhi on the above....

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.... 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 stated in para 3....