https://www.taxtmi.com/caselaws?id=2614 Cement used to construct the foundation for machinery was treated as a building material, not as an input used in or in relation to manufacture of the final product, and the foundation did not qualify as capital goods under Rule 2(b) of the Cenvat Credit Rules, 2002. Explanation II to Rule 2(g) was held not to extend credit eligibility to cement used for such construction. On that basis, Cenvat credit on cement used for machinery foundations was found unavailable, the assessee's claim was rejected, and the Tribunal's order allowing credit was reversed. en-us Thu, 09 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2614 Cement used to construct the foundation for machinery was treated as a building material, not as an input used in or in relation to manufacture of the final product, and the foundation did not qualify as capital goods under Rule 2(b) of the Cenvat Credit Rules, 2002. Explanation II to Rule 2(g) was held not to extend credit eligibility to cement used for such construction. On that basis, Cenvat credit on cement used for machinery foundations was found unavailable, the assessee's claim was rejected, and the Tribunal's order allowing credit was reversed. Case-Laws Central Excise Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2614