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

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..... Delhi, dated 2 nd April, 2012 To 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 f .....

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..... stems such as Coal Handling System, Coal Feeding System, Draft Air System, Demineralization 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 .....

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..... se structural components are nothing but the parts and accessories of the Boiler, they would be covered 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 foundat .....

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