https://www.taxtmi.com/caselaws?id=211583 Cement used for foundations or supporting structures for machinery is treated as a building material, not as capital goods or an input for Cenvat credit. Applying the cited High Court view, cement used in such construction does not fall within Rule 2(b) of the Cenvat Credit Rules, 2002, and is also outside Rule 2(g); the same reasoning was followed under the materially similar 2004 Rules. Credit was therefore denied and the issue was answered against the assessee and in favour of Revenue. en-us Mon, 18 Jul 2011 00:00:00 +0530 Tue, 28 Feb 2012 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211583 Cement used for foundations or supporting structures for machinery is treated as a building material, not as capital goods or an input for Cenvat credit. Applying the cited High Court view, cement used in such construction does not fall within Rule 2(b) of the Cenvat Credit Rules, 2002, and is also outside Rule 2(g); the same reasoning was followed under the materially similar 2004 Rules. Credit was therefore denied and the issue was answered against the assessee and in favour of Revenue. Case-Laws Central Excise Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211583