https://www.taxtmi.com/caselaws?id=31104 Cement used as building construction material for erecting plant and machinery did not qualify as an eligible input for Cenvat credit under Rule 2(g) of the Cenvat Credit Rules, 2002. The court treated the issue as covered by an earlier decision in the assessee's own case and held that the claimed distinction between use in a foundation and use in a roof was immaterial because the decisive factor was the character of the cement as construction material. Credit was therefore unavailable. en-us Tue, 20 May 2008 00:00:00 +0530 Sat, 18 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31104 Cement used as building construction material for erecting plant and machinery did not qualify as an eligible input for Cenvat credit under Rule 2(g) of the Cenvat Credit Rules, 2002. The court treated the issue as covered by an earlier decision in the assessee's own case and held that the claimed distinction between use in a foundation and use in a roof was immaterial because the decisive factor was the character of the cement as construction material. Credit was therefore unavailable. Case-Laws Central Excise Tue, 20 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31104