Clarification regarding classification of structural components of Boiler and admissibility of CENVAT credit on these structural components – reg.

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..... All Chief Commissioners of Central Excise & Customs, All Chief Commissioners of Central Excise, All Directors Generals Sir/Madam, Subject : Clarification regarding classification of structural components of Boiler and admissibility of CENVAT credit on these structural components - reg. Reference has been received from Trade seeking clarification regarding classification of structural parts/ .....

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..... n Plant, Boiler Feed Water System, Boiler Tubes, Boiler Drums, Super Heat System, Flue Gases Treatment System and Ash Handling System etc. All these Systems work in tandem to make a modern Boiler. These Systems comprise of many parts including structural components which are essentially the part of Boiler by way of technical specifications. As per Section Note 4 to the Section XVI of the First Sch .....

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..... by the definition of inputs under Rule 2(k)(iii) of the CENVAT Credit rules, 2004 (i.e. all goods for generation of electricity & steam). Further these structural components shall not be hit by the exclusion clause to the said definition of inputs, as these are not used for laying of foundation or making of structures for support of capital goods, but are essentially the part of said Boilers. 4. .....

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