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

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..... New Delhi the 18 th May 2012 To All 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 fie .....

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..... te as to whether certain structural components were to 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 compon .....

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