https://www.taxtmi.com/caselaws?id=237740 Cement used as construction or building material in mining foundations and safety support is not an input for Cenvat credit under the Cenvat Credit Rules, 2002/2004. Applying the settled view that cement used for construction does not become an input for manufacture and that such foundations are not capital goods, the Court treated the material as neither directly nor indirectly integral to the manufacturing process. Cenvat credit was therefore held inadmissible, and the issue was decided in favour of the Revenue and against the assessee. en-us Tue, 17 Sep 2013 00:00:00 +0530 Sat, 06 Sep 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237740 Cement used as construction or building material in mining foundations and safety support is not an input for Cenvat credit under the Cenvat Credit Rules, 2002/2004. Applying the settled view that cement used for construction does not become an input for manufacture and that such foundations are not capital goods, the Court treated the material as neither directly nor indirectly integral to the manufacturing process. Cenvat credit was therefore held inadmissible, and the issue was decided in favour of the Revenue and against the assessee. Case-Laws Central Excise Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237740