ITC on Chimney woks for Boiler

Credit on plant and machinery is available provided the same is used in the course or furtherance of business. Chimney could be said to be plant and machinery and hence eligible to credit.

UT is not under blocked credit

ITC is available provided that Chimney construction is Integral part of Boiler (Machinery).

As per the explanation under Section 17(6) for Plant & Machinery:
plant and machinery” means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes-

(i) land, building or any other CIVIL STRUCTURES;

So as per the definition it excludes CIVIL STRUCTURES .
Thus can be deny by department on construction of Chimney.