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

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....MS & S. TAX, NO.71, CLUB ROAD, BELGAUM 590 001 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. 84/1/20....

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....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 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 pr....