Cenvat credit on refactory cement

[Yatin Bhopi]

We are manufacturer of organic chemicals. We have purchase refractory cement & blocks  (basically use in boiler at high temperature). As per rule 2 of CCR 2004 CENVAT credit is available on refectories and refractory materials.

My query is whether CENVAT credit is available on this refractory bocks and cement?  

AI Summary

Cenvat credit eligibility for refractory materials classified as capital goods, allowing input tax credit for boiler components.
CENVAT credit is addressed for refractory cement, bricks and blocks used in boilers and chimneys. Commentators argue these refractories qualify as capital goods under the CENVAT Credit Rules, 2004, and are functionally distinct from ordinary construction cement. Because refractory items are classified and used as plant components rather than in civil construction, the commentary concludes that input tax credit is available when they are properly classifiable as capital goods.