9911796707
TMI Blog2016 (5) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... der chapter sub heading 8402.90 of the Central Excise Tariff Act, 1985 - Held that:- Department itself has come out with the clarification that those structural components which are to be used as parts of Boiler System would be classifiable as parts of Boiler only under Heading 8402 of the Tariff. This clarification, thus, vindicates the stand which was taken by the assessee throughout by rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was noticed that the said company had dispatched steel fabricated, structures for mounting the boilers and their accessories to M/s Gujarat Torrent Energy Corporation Ltd. on behalf of M/s Deutshe Babcock Balcke Durr Limited, Chennai and M/s HPL Co.Gen. Ltd., Midnapore on behalf of M/s Mitsui Babcock Energy (I) Pvt.Ltd., Chennai. The assessee had treated these fabricated structures as a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has manufactured against the purchase order is only boiler component falling under the Indian Boilers Act and rules framed thereunder. It further stated that it has got the license/certificate from the boiler inspector since the said items cannot be manufactured without said license/certificate. Issue arose as to whether the steel fabricated structures manufactured by the assessee in its fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff. It is further clarified that since these 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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