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<h1>Cement for construction not eligible for Cenvat credit under Rule 2(g)</h1> The High Court of Rajasthan dismissed the appeal, holding that cement used for construction purposes is not eligible for Cenvat credit under Rule 2(g) of ... Cement used for constructing foundation for erecting plant and machinery β not eligible for Cenvat credit under Rule 2(g) of Cenvat Credit Rules - credit not allowable β assesseeβs appeal dismissed The High Court of Rajasthan dismissed the appeal based on a previous decision that cement used for construction purposes is not eligible for Cenvat credit under Rule 2(g) of the Rules of 2002. The distinction between different construction uses was deemed irrelevant.